The U.S. Court of Appeals for the Tenth Circuit has recently affirmed a lower court decision that a conversion of a traditionally defined benefit plan or cash balance plan did not violate provisions of the Age Discrimination in Employment Act. The Tenth Circuit now joins with the Second, Third, Sixth, Seventh, and Ninth Circuits in holding that cash balance plans do not violate age discrimination rules. (Tomlinson v. El Paso Corp., 10th Cir. 2011)