id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-473	Stein, Norman P.	Simplification and IRC § 415	2022	30	.pdf	application/pdf	15186	773	56	The second reason defined benefit plans are more attractive than defined contribution plans when the goal is to favor older employees is the ability to combine a flat benefit formula with the fractional rule of accrual.42 The fractional rule permits a plan to define a benefit for all employees and have the benefit accrue over the remaining period of an employee's service with the employer. Florida Tax Review plans and on benefits payable from defined benefit plans.'	cache/ftr-473.pdf	txt/ftr-473.txt