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PORTFOLIO MANAGEMENT - The Cost and Duration of Cash-Balance Pension Plans - Subtle issues surround the funding of cash-balance pension liabilities, but the techniques used to value floating-rate bonds can provide the liabilities' costs and effective durations.
Brown, David T., (2001)
Assessing fixed-income fund manager style and performance from historical returns
The Cost and Duration of Cash-Balance Pension Plans
Brown, David T., (2002)