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For Employees: Frequently Asked Questions About Cash Balance Plans (PDF)
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
Apr. 7, 2003
4 pages. Excerpt: Federal laws, including [ERISA], the Age Discrimination in Employment Act (ADEA), and the Internal Revenue Code (IRC), provide certain protections for the employee benefits of participants in private sector pension and health benefit plans.
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