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The Factors at Play in IBM s Shift to a Cash Balance Plan Reviewed

IBM’s move away from the 401(k) match leads industry experts to evaluate the shortcomings of defined contribution plans in providing guaranteed lifetime income.

IPSASB Issues IPSAS 49, Retirement Benefit Plans

The IPSASB has issued International Public Sector Accounting Standard® (IPSAS®) 49, Retirement Benefit Plans.

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