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September 27, 2004
Today's sponsor: www.ftwilliam.com
(Click on company name or banner to learn more.)
(Please visit our sponsors. We try to make sure their products and services will be of interest to you. Thanks! --Editor)
Bankrup.tcy Court Throws Out United Airlines Pension Filing
Excerpt: "A federal bankrup.tcy court judge ruled against United Airlines on Friday in a procedural dispute with unions over employee pensions, ordering that its latest pension information filing be struck from the record. [The] Bankrup.tcy Court in Chicago granted an emergency motion filed by United's machinists and flight attendants, who said the company's 107-page filing a day earlier contained unsubstantiated claims about how employees would be affected if the pension programs were ended." (AP via The New York Times; one-time registration required)
Text: House Debate on the Gutknecht-Sanders Amendment Pertaining to Cash Balance Pension Plans
Excerpt: "As noted in [a] previous post here, the House of Representatives on Tuesday (237-162) approved the Gutknecht-Sanders Amendment pertaining to cash balance plans, .... For those who are interested in reading the debate which took place on the floor of the House of Representatives over the Amendment, continue ...." (Attorney B. Janell Grenier on BenefitsBlog.com)
Bills May Allow Hurricane Victims Early Tax-Free Retirement Withdrawals
Excerpt: "Bills working their way through Congress may allow residents of disaster-prone Florida and surrounding states to make early tax-free withdrawals of their retirement investment to pay for their damaged property." (PLANSPONSOR.com; one-time registration required)
Veterans' Widows Seek Balance With Survivor Benefits: Congress May End Income Cut With New Plan
Excerpt: "Congress may help survivors of military retirees this year by ending a cut in income from a Defense Department pension plan that hits them at age 62. That cut drops their monthly benefit to 35 percent of their deceased spouses' retired pay. It was 55 percent." (Gannett News Service via The Advertiser)
Stash of Company Stock in 401(k) Plan Requires Special Strategy at Rollover/Distribution Time
Excerpt: "With company stock, if you keep it outside an IRA, you'll owe income taxes only on the value of the shares at the time they were purchased in your retirement account. This is known as the cost basis." (The News & Observer Publishing Company)
Note to Employers: Deadline to Set Up Simple IRA for Current Year Is October 1st
Excerpt: "If you already made the decision to establish a Simple IRA for your business in 2004 and have not already done so, your time is running out. An employer must establish the plan on or before Oct. 1 'in order to make tax-deductible contributions for the current year,' said Sophie Beckmann at the headquarters of A.G. Edwards & Sons in St. Louis." (Bradenton Herald)
The Graying of Massachusetts: Aging, the New Rules of Retirement, and the Changing Workforce (PDF)
108 pages. Excerpt: "Many Massachusetts workers will face a stark choice in the coming years: retire later or retire with less money. Our findings show that powerful trends are converging at once to alter the retirement landscape: An aging population that has not saved enough must adjust to new Social Security rules that delay full benefits from the current age of 65 to 67 years." (The Massachusetts Institute for a New Commonwealth; one-time registration required)
Report of the Retirement Planning Software Study Sponsored by LIMRA, Society of Actuaries and InFRE (PDF)
65 pages. Excerpt: "This report reviews retirement planning software programs currently available to individuals and their professional advisors. Such programs can help individuals decide how much to save toward retirement, how to invest these savings, when they can afford to retire, and how to manage their financial affairs after retirement." (LIMRA International, the Society of Actuaries, and the International Foundation for Retirement Education)
Letters Concerning the Social Security Reform Proposals
Excerpt: "'How Not to Save Social Security' ('The Big Issues'' series, editorial, Sept. 23) makes cogent arguments against the privatization of Social Security, but it should also be pointed out that a key economic justification for private retirement accounts, namely the increase in national savings, does not hold water." (The New York Times; one-time registration required)
Text: September 2004 Edition of ERISA Report for Plan Sponsors Addressing Participant Investing (PDF)
5 pages. Excerpt: "The popular thinking about 401(k) investments seems to be that, if fiduciaries offer a well selected lineup of mutual funds, their ERISA obligations are satisfied. However, that is changing. And, if fiduciaries aren't paying attention, they could fall into a trap for the unwary." (Reish Luftman Reicher & Cohen)
Thanks to BenefitsLink advertiser Benefit Plans Plus, L.L.C.
Excerpt: "We custom design retirement plans for small businesses (usually less than 50 employees) while accumulating assets under management for Financial Professionals. Our clients include Plan Sponsors, CPA's, Independent Financial Advisors and Planners, and Insurance Agents. We are a non-producing Third Party Administrator, we do not sell product! GOAL: Maximize the benefit of a retirement plan for the key employees while minimizing the overall contribution cost for employers;"
Welcome to new BenefitsLink advertiser Benefit Insights, Inc.
Excerpt: "Benefit Insights, Inc. provides web site services and online and printed client newsletters to retirement plan professionals. TPAsitesTM is a one-stop bundle of web services including design, hosting, email addresses and online client newsletters. Firms with existing web sites can subscribe to the online newsletter. Printed personalized newsletters are also available."
Links to Items on Executive Comp, Benefits in General
US Airways Asks Court to Impose Temporary Wage and Other Cost Cuts on Union Workers
Excerpt: "The No. 7 U.S. airline said in a filing late on Friday night with the federal Bankrup.tcy Court for the Eastern District of Virginia that the forced contract modifications would be worth about $38 million a month. Combined with other savings, US Airways hopes to realize an extra $200 million in cash." (Reuters)
New California & Federal Employment Laws and Court Decisions That You & Your Clients Need to Know (PDF)
This 18 page document is a summary of Mark Terman's presentation at the California CPA Education Foundation Management of Accounting Practice Conference on September 20, 2004, of recent legislative and regulatory developments. (Mark Terman, partner with Reish Luftman Reicher & Cohen)
Court Rules Employers Not Obligated to Inform Workers of New Benefits Plans Not Yet Established
Excerpt: "The decision is viewed as a setback for all workers in the 7th Circuit, covering Illinois, Wisconsin and Indiana." (Chicago Tribune; one-time registration required)
USERRA Update: Employment-Related Rights for Called Up Military Reservists and Returning Vets
Excerpt: "According to published reports, Senate Minority Leader Thomas Daschle (D-SD) recently has requested Labor Secretary Elaine Chao to begin a formal Labor Department investigation of complaints from returning military forces who say they have lost jobs or benefits after returning.... Given current circumstances, an update on USERRA requirements is appropriate." (Deloitte's Washington Bulletin)
Nine States Vying in G.ay 'Marriage' Legalization Race
Excerpt: "In the nine-way race to become the second U.S. state to legalize same-sex 'marriage,' New Jersey, Oregon and Washington state appear to be in the lead, lawyers and activists say." (The Washington Times)
California State Employment Law Issues Involving Domestic Partners (PDF)
7 pages. This document is a summary of Mark Terman's presentation at the Los Angeles Chapter, California Society Of CPAs Business Managers Committee meeting on AUGUST 18, 2004. (Reish Luftman Reicher & Cohen)
Nonqualified Deferred Compensation Plans: Pending Legislation -- What Should You Be Doing Now? (PDF)
4 pages. Excerpt: "If the pending legislation is passed this year, it is likely to require immediate action with respect to deferrals beginning January 1, 2005 and later. The purpose of this alert is to suggest some proposed actions that employers can take now, so they are not caught unawares." (David L. Wolfe and Joyce L. Meyer at Gardner Carton & Douglas)
Export Tax Bill Containing Executive Compensation Restrictions Moving Slowly Towards Enactment
Excerpt: "This week, the House leadership predicted that the conference committee on export tax legislation (S. 1630/H.R. 4520), which contains significant new restrictions on deferred compensation, would finally begin next week." (HR Policy Association)
Public Companies Now Provide an Advance Look at Senior Executive Compensation
Excerpt: "A few months into a new fiscal year, most public companies divulge how much they paid their top managers in the previous one. Since Aug. 23, the Securities and Exchange Commission has required separate filings for a variety of events, including the signing or amendment of important contracts. The new rule has produced a stream of details that otherwise would have been buried deep in quarterly or year-end earnings reports." (The New York Times; one-time registration required)
AARP's Best Employers for Workers Over 50; In 2004, 35 Employers Make the List
Excerpt: "'[W]e want AARP's members to be able to see how their own workplaces measure up--what other companies are offering that theirs aren't. We also want the companies that didn't make the list to see it as an educational opportunity; they can learn what it takes and what it means to appreciate older employees.'" (AARP)
After Payroll, Benefits the Largest Single Expense for Most Businesses
Excerpt: "Benefit programs play a major role in employer-employee relations. After payroll, employee benefit programs make up the largest single expense for most businesses. Employers are constantly looking to improve or maintain benefit levels while staying within budget." (Business First of Buffalo via bizjournals.com; one-time registration required)
Unions Say Labor Rights and Benefits Are Lost When Corporations Too Concerned About Profits
Excerpt: "As the cost of health insurance coverage continues to grow, so does the role organized labor plays in its distribution. Union leaders feel that high health care costs will destroy both labor and companies alike if something isn't done." (Business First of Buffalo via bizjournals.com; one-time registration required)
Washington Legislative Wrap Up, 108th Congress (2003-2004) (PDF)
6 pages. The chart of federal legislative and regulatory proposals concerning employee benefits of interest to NCTR members has been updated to be current as of September 27, 2004. (National Council on Teacher Retirement)
Welcome to new BenefitsLink advertiser Workplace Economics Inc.
Excerpt: "Workplace Economics Inc. is an economics research and consulting firm specializing in the application of economic and quantitative analysis to employment, compensation and benefits, healthcare, pension and retirement issues since 1988. Workplace Economics Inc. has special expertise with respect to public employee compensation and benefits issues and private transportation industry compensation and benefits issues."
Newly Posted Events
2004 State of Health Care Quality Report
Nationwide on September 27, 2004
presented by Kaiser Family Foundation
Consumer-Driven Health Care & Fringe Benefits
in Washington on September 30, 2004
presented by Employee Benefits Institute of America Inc. (EBIA)
Los Angeles Benefits Conference
in California on January 27, 2005
presented by IRS, ASPA, WP&BC and NIPA
What ERISA Fiduciaries, Litigators and Planners Need to Know About Settlements and Corrections
Nationwide on October 12, 2004
presented by ABA Joint Committee on Employee Benefits
Newly Posted Press Releases
Labor Department Announces Automatic Rollover Regulation To Preserve Savings for Retirement
(U.S. Department of Labor, Office of Public Affairs, Washington, D.C.)
Employees Facing New Plan Designs, Significant Benefit Changes During Open Enrollment Season - Watson Wyatt Identifies Seven Trends for 2005
(Watson Wyatt)
Annual Employee Benefits Conference Rescheduled November 30-December 4, 2004 In New Orleans
(International Foundation of Employee Benefit Plans)
New Ad Campaign From American Express Financial Advisors S Speaks From Investor Point Of View
(American Express Retirement Services)
Movers and Shakers: Newly Posted Announcements of Promotions and New Personnel
( Post Yours! )
Anita Spencer (The Flex Company of America, Inc.)
Newly Posted or Renewed Job Openings
Pension Consultants/Administrators
for Northern NJ Mid-Size Pension Consulting Firm
in NJ
ERISA Attorney/ Consultant
for Towers Perrin
in NY
Relationship Manager
for MassMutual Financial Group
in IL
Actuarial Analyst/Consultant
for Matthews Benefit Group, Inc. in St. Petersburg, FL
in FL
Retirement Plan Administrator
for WESPAC
in CA
Pension Consultant
for Transamerica
in CA
Department Head, Corporate Client Service
for Search Innovations, Inc.
in AZ
Daily Valuation Operations Director
for Professional Capital Services, LLC
in DE, NJ, PA
401K Administrator - PA
for The Vanguard Group
in PA
Handy Links:
Copyright 2004 BenefitsLink.com, Inc.; except that you can reprint this newsletter in full (if you also include this boilerplate part) without obtaining our permission.
Published by:
BenefitsLink.com, Inc.
https://benefitslink.com/about.html
1298 Minnesota Avenue, Suite H
Winter Park FL 32789
(407) 644-4146
Fax: (407) 644-2151
Editor and Publisher: David Rhett Baker, J.D.
Housekeeping:
BenefitsLink
Retirement Plans
Newsletter
Retirement Plans
Newsletter
September 27, 2004
Today's sponsor: www.ftwilliam.com
(Click on company name or banner to learn more.)
Register for our free on-line demo! www.ftwilliam.com offers the employee benefits professional the highest quality plan documents and forms at highly competitive prices. Plan documents on a per document basis are only $50/adoption agreement, or $100/volume submitter document (including cross testing). An annual subscription to all documents is only $1,500. The Form 5500 package and the IRS/PBGC form package are only $250 each. Prices include access for five concurrent users.
(Please visit our sponsors. We try to make sure their products and services will be of interest to you. Thanks! --Editor)
Bankrup.tcy Court Throws Out United Airlines Pension Filing
Excerpt: "A federal bankrup.tcy court judge ruled against United Airlines on Friday in a procedural dispute with unions over employee pensions, ordering that its latest pension information filing be struck from the record. [The] Bankrup.tcy Court in Chicago granted an emergency motion filed by United's machinists and flight attendants, who said the company's 107-page filing a day earlier contained unsubstantiated claims about how employees would be affected if the pension programs were ended." (AP via The New York Times; one-time registration required)
Text: House Debate on the Gutknecht-Sanders Amendment Pertaining to Cash Balance Pension Plans
Excerpt: "As noted in [a] previous post here, the House of Representatives on Tuesday (237-162) approved the Gutknecht-Sanders Amendment pertaining to cash balance plans, .... For those who are interested in reading the debate which took place on the floor of the House of Representatives over the Amendment, continue ...." (Attorney B. Janell Grenier on BenefitsBlog.com)
Bills May Allow Hurricane Victims Early Tax-Free Retirement Withdrawals
Excerpt: "Bills working their way through Congress may allow residents of disaster-prone Florida and surrounding states to make early tax-free withdrawals of their retirement investment to pay for their damaged property." (PLANSPONSOR.com; one-time registration required)
Veterans' Widows Seek Balance With Survivor Benefits: Congress May End Income Cut With New Plan
Excerpt: "Congress may help survivors of military retirees this year by ending a cut in income from a Defense Department pension plan that hits them at age 62. That cut drops their monthly benefit to 35 percent of their deceased spouses' retired pay. It was 55 percent." (Gannett News Service via The Advertiser)
Stash of Company Stock in 401(k) Plan Requires Special Strategy at Rollover/Distribution Time
Excerpt: "With company stock, if you keep it outside an IRA, you'll owe income taxes only on the value of the shares at the time they were purchased in your retirement account. This is known as the cost basis." (The News & Observer Publishing Company)
Note to Employers: Deadline to Set Up Simple IRA for Current Year Is October 1st
Excerpt: "If you already made the decision to establish a Simple IRA for your business in 2004 and have not already done so, your time is running out. An employer must establish the plan on or before Oct. 1 'in order to make tax-deductible contributions for the current year,' said Sophie Beckmann at the headquarters of A.G. Edwards & Sons in St. Louis." (Bradenton Herald)
The Graying of Massachusetts: Aging, the New Rules of Retirement, and the Changing Workforce (PDF)
108 pages. Excerpt: "Many Massachusetts workers will face a stark choice in the coming years: retire later or retire with less money. Our findings show that powerful trends are converging at once to alter the retirement landscape: An aging population that has not saved enough must adjust to new Social Security rules that delay full benefits from the current age of 65 to 67 years." (The Massachusetts Institute for a New Commonwealth; one-time registration required)
Report of the Retirement Planning Software Study Sponsored by LIMRA, Society of Actuaries and InFRE (PDF)
65 pages. Excerpt: "This report reviews retirement planning software programs currently available to individuals and their professional advisors. Such programs can help individuals decide how much to save toward retirement, how to invest these savings, when they can afford to retire, and how to manage their financial affairs after retirement." (LIMRA International, the Society of Actuaries, and the International Foundation for Retirement Education)
Letters Concerning the Social Security Reform Proposals
Excerpt: "'How Not to Save Social Security' ('The Big Issues'' series, editorial, Sept. 23) makes cogent arguments against the privatization of Social Security, but it should also be pointed out that a key economic justification for private retirement accounts, namely the increase in national savings, does not hold water." (The New York Times; one-time registration required)
Text: September 2004 Edition of ERISA Report for Plan Sponsors Addressing Participant Investing (PDF)
5 pages. Excerpt: "The popular thinking about 401(k) investments seems to be that, if fiduciaries offer a well selected lineup of mutual funds, their ERISA obligations are satisfied. However, that is changing. And, if fiduciaries aren't paying attention, they could fall into a trap for the unwary." (Reish Luftman Reicher & Cohen)
Thanks to BenefitsLink advertiser Benefit Plans Plus, L.L.C.
Excerpt: "We custom design retirement plans for small businesses (usually less than 50 employees) while accumulating assets under management for Financial Professionals. Our clients include Plan Sponsors, CPA's, Independent Financial Advisors and Planners, and Insurance Agents. We are a non-producing Third Party Administrator, we do not sell product! GOAL: Maximize the benefit of a retirement plan for the key employees while minimizing the overall contribution cost for employers;"
Welcome to new BenefitsLink advertiser Benefit Insights, Inc.
Excerpt: "Benefit Insights, Inc. provides web site services and online and printed client newsletters to retirement plan professionals. TPAsitesTM is a one-stop bundle of web services including design, hosting, email addresses and online client newsletters. Firms with existing web sites can subscribe to the online newsletter. Printed personalized newsletters are also available."
Links to Items on Executive Comp, Benefits in General
US Airways Asks Court to Impose Temporary Wage and Other Cost Cuts on Union Workers
Excerpt: "The No. 7 U.S. airline said in a filing late on Friday night with the federal Bankrup.tcy Court for the Eastern District of Virginia that the forced contract modifications would be worth about $38 million a month. Combined with other savings, US Airways hopes to realize an extra $200 million in cash." (Reuters)
New California & Federal Employment Laws and Court Decisions That You & Your Clients Need to Know (PDF)
This 18 page document is a summary of Mark Terman's presentation at the California CPA Education Foundation Management of Accounting Practice Conference on September 20, 2004, of recent legislative and regulatory developments. (Mark Terman, partner with Reish Luftman Reicher & Cohen)
Court Rules Employers Not Obligated to Inform Workers of New Benefits Plans Not Yet Established
Excerpt: "The decision is viewed as a setback for all workers in the 7th Circuit, covering Illinois, Wisconsin and Indiana." (Chicago Tribune; one-time registration required)
USERRA Update: Employment-Related Rights for Called Up Military Reservists and Returning Vets
Excerpt: "According to published reports, Senate Minority Leader Thomas Daschle (D-SD) recently has requested Labor Secretary Elaine Chao to begin a formal Labor Department investigation of complaints from returning military forces who say they have lost jobs or benefits after returning.... Given current circumstances, an update on USERRA requirements is appropriate." (Deloitte's Washington Bulletin)
Nine States Vying in G.ay 'Marriage' Legalization Race
Excerpt: "In the nine-way race to become the second U.S. state to legalize same-sex 'marriage,' New Jersey, Oregon and Washington state appear to be in the lead, lawyers and activists say." (The Washington Times)
California State Employment Law Issues Involving Domestic Partners (PDF)
7 pages. This document is a summary of Mark Terman's presentation at the Los Angeles Chapter, California Society Of CPAs Business Managers Committee meeting on AUGUST 18, 2004. (Reish Luftman Reicher & Cohen)
Nonqualified Deferred Compensation Plans: Pending Legislation -- What Should You Be Doing Now? (PDF)
4 pages. Excerpt: "If the pending legislation is passed this year, it is likely to require immediate action with respect to deferrals beginning January 1, 2005 and later. The purpose of this alert is to suggest some proposed actions that employers can take now, so they are not caught unawares." (David L. Wolfe and Joyce L. Meyer at Gardner Carton & Douglas)
Export Tax Bill Containing Executive Compensation Restrictions Moving Slowly Towards Enactment
Excerpt: "This week, the House leadership predicted that the conference committee on export tax legislation (S. 1630/H.R. 4520), which contains significant new restrictions on deferred compensation, would finally begin next week." (HR Policy Association)
Public Companies Now Provide an Advance Look at Senior Executive Compensation
Excerpt: "A few months into a new fiscal year, most public companies divulge how much they paid their top managers in the previous one. Since Aug. 23, the Securities and Exchange Commission has required separate filings for a variety of events, including the signing or amendment of important contracts. The new rule has produced a stream of details that otherwise would have been buried deep in quarterly or year-end earnings reports." (The New York Times; one-time registration required)
AARP's Best Employers for Workers Over 50; In 2004, 35 Employers Make the List
Excerpt: "'[W]e want AARP's members to be able to see how their own workplaces measure up--what other companies are offering that theirs aren't. We also want the companies that didn't make the list to see it as an educational opportunity; they can learn what it takes and what it means to appreciate older employees.'" (AARP)
After Payroll, Benefits the Largest Single Expense for Most Businesses
Excerpt: "Benefit programs play a major role in employer-employee relations. After payroll, employee benefit programs make up the largest single expense for most businesses. Employers are constantly looking to improve or maintain benefit levels while staying within budget." (Business First of Buffalo via bizjournals.com; one-time registration required)
Unions Say Labor Rights and Benefits Are Lost When Corporations Too Concerned About Profits
Excerpt: "As the cost of health insurance coverage continues to grow, so does the role organized labor plays in its distribution. Union leaders feel that high health care costs will destroy both labor and companies alike if something isn't done." (Business First of Buffalo via bizjournals.com; one-time registration required)
Washington Legislative Wrap Up, 108th Congress (2003-2004) (PDF)
6 pages. The chart of federal legislative and regulatory proposals concerning employee benefits of interest to NCTR members has been updated to be current as of September 27, 2004. (National Council on Teacher Retirement)
Welcome to new BenefitsLink advertiser Workplace Economics Inc.
Excerpt: "Workplace Economics Inc. is an economics research and consulting firm specializing in the application of economic and quantitative analysis to employment, compensation and benefits, healthcare, pension and retirement issues since 1988. Workplace Economics Inc. has special expertise with respect to public employee compensation and benefits issues and private transportation industry compensation and benefits issues."
Newly Posted Events
2004 State of Health Care Quality Report
Nationwide on September 27, 2004
presented by Kaiser Family Foundation
Consumer-Driven Health Care & Fringe Benefits
in Washington on September 30, 2004
presented by Employee Benefits Institute of America Inc. (EBIA)
Los Angeles Benefits Conference
in California on January 27, 2005
presented by IRS, ASPA, WP&BC and NIPA
What ERISA Fiduciaries, Litigators and Planners Need to Know About Settlements and Corrections
Nationwide on October 12, 2004
presented by ABA Joint Committee on Employee Benefits
Newly Posted Press Releases
Labor Department Announces Automatic Rollover Regulation To Preserve Savings for Retirement
(U.S. Department of Labor, Office of Public Affairs, Washington, D.C.)
Employees Facing New Plan Designs, Significant Benefit Changes During Open Enrollment Season - Watson Wyatt Identifies Seven Trends for 2005
(Watson Wyatt)
Annual Employee Benefits Conference Rescheduled November 30-December 4, 2004 In New Orleans
(International Foundation of Employee Benefit Plans)
New Ad Campaign From American Express Financial Advisors S Speaks From Investor Point Of View
(American Express Retirement Services)
Movers and Shakers: Newly Posted Announcements of Promotions and New Personnel
( Post Yours! )
Anita Spencer (The Flex Company of America, Inc.)
Newly Posted or Renewed Job Openings
Pension Consultants/Administrators
for Northern NJ Mid-Size Pension Consulting Firm
in NJ
ERISA Attorney/ Consultant
for Towers Perrin
in NY
Relationship Manager
for MassMutual Financial Group
in IL
Actuarial Analyst/Consultant
for Matthews Benefit Group, Inc. in St. Petersburg, FL
in FL
Retirement Plan Administrator
for WESPAC
in CA
Pension Consultant
for Transamerica
in CA
Department Head, Corporate Client Service
for Search Innovations, Inc.
in AZ
Daily Valuation Operations Director
for Professional Capital Services, LLC
in DE, NJ, PA
401K Administrator - PA
for The Vanguard Group
in PA
Handy Links:
- View Today's Active Message Threads
- Search BenefitsLink
- Using the Web for Employee Benefits Research
- Employee Benefits Library
Copyright 2004 BenefitsLink.com, Inc.; except that you can reprint this newsletter in full (if you also include this boilerplate part) without obtaining our permission.
Published by:
BenefitsLink.com, Inc.
https://benefitslink.com/about.html
1298 Minnesota Avenue, Suite H
Winter Park FL 32789
(407) 644-4146
Fax: (407) 644-2151
Editor and Publisher: David Rhett Baker, J.D.
Housekeeping: