Article: Coca-Cola makes move to cash balance plan.(News)

Byline: JERRY GEISEL

ATLANTA-The Coca-Cola Co. is adopting a cash balance pension plan for current and future employees.

Under the cash balance plan design, employees will receive annual age-weighted credits equal to a percentage of pay, starting at 3%. In addition, employees' cash balance plan accounts will be credited with interest. Coca-Cola has yet to decide on the interest rate formula it will use.

The plan will be offered to most U.S. salaried and hourly employees hired as of Jan. 1, 2010. Employees now in Coca-Cola's traditional $1.5 billion final average pay plan also will begin earning future benefits in the new plan at that time.

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