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Actuaries who work with defined benefit and cash balance/hybrid plans are anticipating a surge in the latter. 

That’s according to a survey of hybrid plans by the ASPPA College of Pension Actuaries (ACOPA), which found that actuaries currently working with more than 15,000 plans anticipated 2,100 new cash balance plans, on a current base of some 5,600 such plans. Of the latter figure, 240 plans were cash balance conversions. 

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