Retirement: Cash Balance

(Items in italic are available only to Council members.)

Official Source Documents October 9, 2007 — Letter to U.S. Treasury Department from House of Representatives Members Regarding Backloading and Hybrid Plans September 27, 2007 — Letter to U.S. Treasury Department from House Ways and Means Committee Members Regarding Backloading and Hybrid Plans September 25, 2007 — "Dear Colleague" Letter from Ways and Means Committee Leaders Soliciting Signatures for Letter to U.S. Treasury Department Regarding Backloading and Hybrid Plans September 24, 2007 — Letters from Treasury Department to Congress Regarding Backloading Issue and Hybrid Plans [to Grassley | to Enzi] September 20, 2007 — Letter to U.S. Treasury Department from Additional Senators Regarding Backloading and Hybrid Plans August 1, 2007 — Letter from Senators to Treasury Department on Application of PPA Whipsaw Distribution Rules May 9, 2007 — Letter to U.S. Treasury Department from Senate HELP Committee Republicans Regarding Hybrid Plans August 3, 2006 — Senate summary of HR 4 July 25, 2006 — New Miller Motion to Instruct Conferees on Pension Bill July 20, 2006 — Text of House Debate on Rep. Miller's Motion to Instruct Conferees July 20, 2006 — Miller Motion to Instruct Conferees on Hybrid Plans, Airline Pilots April 6, 2006 — Motion to Instruct Pension Bill Conferees on Hybrid Plan Provisions April 6, 2006 — Talking Points from Rep. George Miller on Motion to Instruct Conferees March 27, 2006 — Letter from Senators Bond/Talent to Pension Bill Conferees on Hybrid Plans March 21, 2006 — Senator Burr "Dear Colleague" Letter Regarding Hybrid Plan Provisions in Pension Bill March 8, 2006 — Joint Committee on Tax side-by-side of pension bills

Council Materials September 10, 2007 — ACTION ALERT: Your Congressional representative's signature needed by Monday, September 10, on letter to Treasury Department requesting reconsideration of backloading rules for hybrid and other pension plans July 2, 2007 — ACTION ALERT: Calls to Congress needed, Treasury Department must reconsider backloading rules for participants' sake June 13, 2007 — Group Letters to Congress Regarding "Greater-of" Backloading Issue May 24, 2007 — Effect of IRS Backloading Interpretation on Both Hybrid and Traditional Plans October 5, 2006 — Council Chart Comparing Defined Benefit Plan Funding and Hybrid Plan Issues to Current Law July 24, 2006 — Letter to Congress concerning hybrid pension plans and pension reform legislation July 20, 2006 — Council Letter to House Urging Rejection of Miller "Motion to Instruct" July 12, 2006 — Model Letter to Senate on Hybrid Pension Plans June 29, 2006 — ACTION ALERT: Calls to Republican conferees still needed: urge support of design-based approach to hybrid plans June 29, 2006 — Model Letter for Companies to Congressional Offices on Hybrid Plan Provision in Pension Bill April 6, 2006 — ACTION ALERT: Calls to House offices critically needed: urge rejection of Motion to Instruct Conferees April 6, 2006 — Council Alert to House Offices on Hybrid Plans and Motion to Instruct Conferees April 5, 2006 — ACTION ALERT: Urge Your Representatives: Reject Efforts to Limit Clarification of Hybrid Pension Plans in Pension Bill March 29, 2006 — ACTION ALERT: Sign On to Business Community Letter to Conferees Urging Comprehensive Hybrid Plan Solution March 29, 2006 — Business Community Letter to Conferees on Hybrid and Multiemployer Plans March 21, 2006 — ACTION ALERT: Urge Republican Senators to sign on to "Dear Colleague" letter on hybrid plan reform March 13, 2006 — ACTION ALERT: Contact retirement bill conferees, ask their support for a comprehensive, design-based approach to hybrid plans March 13, 2006 — Council Talking Points: Final Retirement Legislation Should Include Comprehensive Clarification of the Validity of Hybrid Plans without Costly Mandates January 31, 2006 — Council Issue Brief on Hybrid Plan Designs January 30, 2006 — Side by Side Chart Comparing Hybrid Provisions of Retirement Bills (H.R. 2830/S. 1783), Administration Proposals and Current Law

Official Source Documents June 17, 2008 — Proposed Treasury/IRS Regulations on Backloading/Accrual Rules to "Greater Of" Formulas February 1, 2008 — IRS Revenue Ruling 2008-07: Guidance on Backloading Rules December 28, 2007 — IRS Hybrid Retirement Plan Proposed Regulations August 29, 2007 — Senate HELP/Finance Committee Letter to Treasury Regarding Backloading Rules December 21, 2006 — IRS Notice 2007-6 Regarding Cash Balance and Other Hybrid Defined Benefit Pension Plans	Council Materials March 27, 2008 — Council Comment Letter to Treasury/IRS on Hybrid Retirement Plans August 22, 2007 — Group Letter to Treasury Regarding Backloading Issue July 18, 2007 — Letter to Treasury Regarding Application of the Anti-backloading Rules under Internal Revenue Code Section 411 April 16, 2007 — Council Comment Letter on IRS Notice 2007-6, Regarding Cash Balance Guidance
Official Source Documents August 21, 2008 — Ninth Circuit Court Decision in Hurlic v. Southern California Gas Company July 9, 2008 — U.S. Second Circuit Court of Appeals Decision in Hirt v. Equitable November 20, 2007 — U.S. District Court for the Southern District of New York Decision in Citibank ERISA Litigation September 6, 2007 — Memorandum and Order denying the plaintiff’s motion in Wheeler et al v Pension Value Plan for the Employees of the Boeing Company (U.S. District Court for the Southern District of Illinois) August 27, 2007 — Decision by U.S. District Court of Appeals for the Sixth Circuit in the case of Drutis, et al v. Rand McNally and Co. December 12, 2006 — U.S. District Court for the Southern District of New York decision in In Re Citigroup Pension Plan ERISA Litigation October 30, 2006 — U.S. District Court for the Southern District of New York Opinion in re J.P. Morgan Chase Cash Balance Litigation September 19, 2006 — Supplementary Decision in Hirt v. Equitable August 7, 2006 — Seventh Circuit ruling in Cooper v. IBM July 11, 2006 — Delaware District Court Decision in Charles et al v. PEPCO March 31, 2006 — U.S. District Court of Connecticut Decision in Richards v. FleetBoston	Council Materials July 29, 2008 — Updated Cash Balance Plan Litigation Chart (Courtesy of Davis & Harman) May 30, 2008 — Council Amicus Brief with 2nd Circuit U.S. Appeals Court in re Citigroup Pension Plan ERISA Litigation May 29, 2007 — American Benefits Council Amicus Brief in Hirt v. Equitable (U.S. Second Circuit Court of Appeals) February 27, 2007 — Council Amicus Brief in Drutis v. Rand McNally & Co. January 16, 2007 — Council Amicus Brief in re Citigroup Pension Plan ERISA Litigation
June 6, 2008 — Council testifies before IRS: proposed hybrid plan regulations should provide more clarity, flexibility August 16, 2006 — President to sign pension reform legislation; Council experts available to comment August 9, 2006 — Council testifies before DOL ERISA Advisory Council July 29, 2006 — Council experts available to comment on pension reform legislation
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Cash Balance Archive