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Adopting hybrid pension plans: financial and communication issues
R L Clark1, J J Haley, S J Schieber
1North Carolina State University, USA.
Benefits Quarterly
|March 22, 2001
Abstract:
This article provides a systematic framework for the evaluation of the movement toward hybrid pension plans by examining the reasons given by firms for converting their existing pension plans to hybrid plans, illustrating the impact of plan changes on expected pension benefits, and identifying winners and losers.