Publications
Publications
- November 1999 (Revised April 2002)
- HBS Case Collection
International Business Machines Corporation (B)
By: David F. Hawkins
Abstract
IBM changes pension plan from a defined benefit plan to a cash-balance plan. Teaching purpose: To understand pension accounting.
Keywords
Business or Company Management; Transformation; Business Earnings; Private Sector; Personal Finance; Cash; Information Infrastructure; Taxation; Computer Industry; Accounting Industry
Citation
Hawkins, David F. "International Business Machines Corporation (B)." Harvard Business School Case 100-033, November 1999. (Revised April 2002.)