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Reports Show How AT&T's Cash Balance Design Created Periods of 'Wear-Away' for Older Employees
Stephen R. Bruce and Zipin Web & Consulting 
Oct. 14, 2008
Excerpt: Documents relating to Engers v. AT&T Management Pension Plan, C.A. 98-3660 (D.N.J.) include the following: Expert statistical report dated Sept. 23, 2008 of Robert A. Bardwell, Ph.D., of Bardwell Consulting, on the impact on older employees of the conversion of AT&T's defined benefit plan to a cash balance pension formula. Expert actuarial report dated Sept. 22, 2008 of Claude Poulin, F.S.A., on the periods of wear-away and benefit reductions produced by the conversion of AT&T's defined benefit plan to a cash balance formula.
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