For the foreseeable future, employer-provided health care will remain the central means of financing medical coverage for working Americans and their families. There are, moreover, strong normative grounds for perpetuating the existing system of employer-sponsored medical coverage. Among these...

Since the Cooper decision will the starting point for the other appellate courts addressing the pre-PPA status of cash balance pension plans, Cooper merits close scrutiny. Such scrutiny indicates that Cooper is laudably transparent in its reasoning and contains many important insights. However,...