In what appears to be a case of first impression, the 7th Circuit Court of Appeals ruled that a cash balance plan was permitted to define normal retirement age as the completion of five years of service in order to avoid a whip saw calculation of the participants' lump sum benefits.
A steam mop is a mop that uses steam to clean floors and carpets.Unlike a regular mop, which requires cleaning agents such as bleach or detergent, a steam mop uses heat from steam to disinfect the floors. A microfibre pad is often placed right underneath the steam jet to trap dirt. steam mop works by heating up the water inside the reservoir to temperatures of about 120 degrees Celsius (248 degrees Fahrenheit).
A Scotch marine boiler (or simply Scotch boiler) is a design of steam boiler best known for its use on ships.Sectional diagram of a wet back boiler. The general layout is that of a squat horizontal cylinder. One or more large cylindrical furnaces are in the lower part of the boiler shell.Above this is a large number of small-diameter fire-tubes. Gases and smoke from the furnace pass to the back of the boiler, then return through the small tubes and up and out of the chimney.he Scotch boiler is a fire-tube boiler, in that hot flue gases pass through tubes set within a tank of water. As such, it is a descendant of the earlier Lancashire boiler and like the Lancashire it uses multiple separate furnaces to give greater heating area for a given furnace capacity.