Overview

The Coalition to Preserve the Defined Benefit System was founded in January 2003 by employer sponsors of defined benefit plans in response to the issuance of proposed regulations by the Treasury Department and Internal Revenue Service regarding age discrimination and retirement plan design. Coalition members supported the regulations’ clarification that the basic cash balance pension design was not age discriminatory but were concerned that the regulations were not sufficiently inclusive of varying innovative defined benefit plan designs. These regulations were formally withdrawn in June 2004.

The Coalition is made up of more than 75 employers of varying sizes that sponsor defined benefit plans. These plans provide retirement benefits to more than 1.5 million employees.

• Mission Statement
  
• Coalition Membership and Action Plan

• Letter to Treasury/IRS on Hybrid Guidance Transition Issues – October 1, 2009 (.pdf)
• Comments on Proposed Age Discrimination Regulations -
  March 13, 2003 (.pdf)
• Proposed Age Discrimination Regulations (.pdf)