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Hybrid Pension Plans: Tiptoe Through the Tulips

By Stuart A. Sirkin

It is time again for firms to consider hybrid plans, such as cash balance plans. However, firms may want to move slowly ' tiptoe through the tulips so to speak (for those old enough to remember Tiny Tim). In October 2010, the Department of the Treasury (Treasury) issued very helpful guidance, but many of the most important issues remain either unanswered or answered only by proposed regulations.

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