Annotated Bibliography
ANNOTIATED BIBLIOGRAPHY
Elliott, Kenneth R. , Moore Jr., James H. (2000, Summer). Cash Balance Pension Plans: The new wave. Compensation and Working Conditions. 3-11.[ PDF document] Retrieved from http://www.bls.gov/opub/…/summer2000art1.pdf
Kenneth R. Elliott is an economist in the Office of Compensation and Working Conditions, Division of Compensation Data Analysis and planning, Bureau of Labor Statistics. James H. Moore, Jr. is and economist in the Office of Research, Evaluation, and Staistics, Division of Policy Evaluation, Social Security Administration.
This article discusses the transition that occurs with a number of larger companies. Which is the adoption to reconstruct pension plans in their company. These companies are changing from the old defined pension plans to the new defined contribution retirement plans. Or finding a mix between the two, which is a cash balance plan. For the longest, pension benefits have been associated with tenure. They have been used to provide retirement income to employees from the employer. However the economists in this article explain the decrease in this idea. Yet they explain the increase in defined contribution plans. Being able to give employees the flexability of building their retirement benefits and determining were their contributions will be invested has seemed to spark interest with employees even at the cost of incurring more risk. Throughout this article Mr. Elliott and Mr. Moore compare and contrast the different types of retirement plans, along with the popularity between the different types and government legeslation involvement. This article would be a great opinion for my research paper because of the competitive outlook that the authors have. I found this article to be very helpful.
Cahill, Kevin E., Soto, Mauricio. (2003, December).How Do Cash Balance Plans Affect the Pension Landscape?. An Issue in Brief, Center for Retirement
Elliott, Kenneth R. , Moore Jr., James H. (2000, Summer). Cash Balance Pension Plans: The new wave. Compensation and Working Conditions. 3-11.[ PDF document] Retrieved from http://www.bls.gov/opub/…/summer2000art1.pdf
Kenneth R. Elliott is an economist in the Office of Compensation and Working Conditions, Division of Compensation Data Analysis and planning, Bureau of Labor Statistics. James H. Moore, Jr. is and economist in the Office of Research, Evaluation, and Staistics, Division of Policy Evaluation, Social Security Administration.
This article discusses the transition that occurs with a number of larger companies. Which is the adoption to reconstruct pension plans in their company. These companies are changing from the old defined pension plans to the new defined contribution retirement plans. Or finding a mix between the two, which is a cash balance plan. For the longest, pension benefits have been associated with tenure. They have been used to provide retirement income to employees from the employer. However the economists in this article explain the decrease in this idea. Yet they explain the increase in defined contribution plans. Being able to give employees the flexability of building their retirement benefits and determining were their contributions will be invested has seemed to spark interest with employees even at the cost of incurring more risk. Throughout this article Mr. Elliott and Mr. Moore compare and contrast the different types of retirement plans, along with the popularity between the different types and government legeslation involvement. This article would be a great opinion for my research paper because of the competitive outlook that the authors have. I found this article to be very helpful.
Cahill, Kevin E., Soto, Mauricio. (2003, December).How Do Cash Balance Plans Affect the Pension Landscape?. An Issue in Brief, Center for Retirement
Bibliography: Elliott, Kenneth R. , Moore Jr., James H. (2000, Summer). Cash Balance Pension Plans: The new wave. Compensation and Working Conditions. 3-11.[ PDF document] Retrieved from http://www.bls.gov/opub/…/summer2000art1.pdf Kenneth R Johnson, Richard W., Uccello, Cori E. (2004, June). Cash Balance Plans: What Do They Mean for Retirement Security?. National Tax Journal. 12(2), 315-328. Retreived from http:/ www.urban.org/ retirement Richard W Johnson, Richard W., Uccello, Cori E. (2002, November). Can Cash Balance Pension Plans Improve Retirement Secruity for Today’s Workers?. The Retirement Project. Brief Series.(14. 1-8.) Retrieved from http:/ www.urban.org/ retirement Richard W