Cash Balance

Coca-Cola is the latest big US company to convert its final salary pension plan to cash balance, thereby becoming part of a trend highlighted in a recent survey of the Fortune 100 companies by professional services firm Towers Watson. Of these companies, the number replacing their traditional defined benefit (DB) plans with account-based retirement plans for new employees continues to increase.

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IPE editorial provides coverage of foreign pension funds’ experiences from which we can take ideas; we can also use it to share ideas regarding new and pioneering projects.

Ivonne Forno , CEO of Laborfonds