Hoeffner S J
Benefits Q. 2001;17(1):33-7.
The author examines how cash balance plans better meet employers' staffing needs than traditional pension plans. He asserts that out-of-date pension laws, rather than employers, are responsible for creating the very "abuses" that so many are complaining about with regard to cash balance plan conversions.
作者研究了现金余额计划如何比传统养老金计划更好地满足雇主的人员配置需求。他断言,造成众多人对现金余额计划转换所抱怨的那些“滥用”情况的,是过时的养老金法律,而非雇主。