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Cash Balance Jail Affects Participants
The Pension Protection Act Blog 
Aug. 27, 2007
Excerpt: The Sixth Circuit Court of Appeals this week, in Jensen v. Moore Wallace North America, included cash balance jail in their reasoning on why participants in Moore Wallance North's cash balance plan were not entitled to the plan's surplus. Jenson v. Moore Wallace North America, No. 06-4388, (6th Cir. Aug. 21, 2007).
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