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	<title><![CDATA[benefit plan and contribution Resources | BNET]]></title>
	<link><![CDATA[http://resources.bnet.com/topic/benefit+plan+and+contribution.html]]></link>
	<description><![CDATA[White papers, case studies, business articles, and blog posts relating to benefit plan and contribution]]></description>
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		<title><![CDATA[4 announce contributions to defined benefit plans.(Boeing Co.)(BP PLC)(AK Steel Corp.)(Continental Airlines Inc.)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200704/ai_n20436036]]></link>
		<description><![CDATA[Boeing Co., Chicago, contributed $509 million to its pension plans  in the first quarter and expects to contribute another $500 million in  2008 and $500 million in 2009, the company reported. It doesn't  expect to make any other pension contributions t  Boeing Co., Chicago, contributed $509...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 30 Apr 2007 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[pension plan]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">BA</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">CAL</category>
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		<title><![CDATA[San Diego fund sues Amaranth.(At Deadline)(San Diego County Employees Retirement Association files securities fraud suit against Amaranth Advisors L.L.C.)(Fidelity Investments to terminate defined benefit plan)(House Committee on Financial Services approv]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200704/ai_n20449849]]></link>
		<description><![CDATA[San Diego fund sues Amaranth    San Diego County Employees Retirement Association filed a federal  securities fraud suit against Amaranth Advisors, three of its officers  and its former natural gas trader. The lawsuit, filed March 29 in U.S.  District C  San Diego fund sues...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 02 Apr 2007 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/benefit.html"><![CDATA[benefit]]></category>
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		<title><![CDATA[Sonesta to freeze DB plan, match 401(k) contributions.(Sonesta International Hotels Corp.'s defined benefit plan)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200611/ai_n20450034]]></link>
		<description><![CDATA[BOSTON - Sonesta International Hotels Corp., Boston, will freeze  its defined benefit plan to all of its U.S. employees effective Dec. 31,  and begin matching contributions up to 4% of employees' earnings to  its 401k plan, according to an SEC filing.  BOSTON - Sonesta International Hotels...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 27 Nov 2006 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/401%2528k%2529+plan.html"><![CDATA[401(k) plan]]></category>
		<category domain="http://resources.bnet.com/topic/benefit.html"><![CDATA[benefit]]></category>
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	<item>
		<title><![CDATA[IRS' final regulations on HSAs OK health assessment incentives.(News)(Internal Revenue Service )]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5252/is_200608/ai_n20165331]]></link>
		<description><![CDATA[Byline: JERRY GEISEL    WASHINGTON-Final Internal Revenue Service regulations open the door  for employers with health savings accounts that are part of flexible  benefit plans to give employees financial incentives to participate in  health assessment   Byline: JERRY GEISEL    WASHINGTON-Final Internal...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 07 Aug 2006 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/benefit.html"><![CDATA[benefit]]></category>
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	<item>
		<title><![CDATA[Continental, Abbott, BAE reveal plan contributions.(News)(Continental Airlines Inc plans to contribute to its defined benefit plans)(Abbott Laboratories plans to contribute to its defined benefit plans)(BAE Systems plans to contribute to its defined benef]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200603/ai_n20435830]]></link>
		<description><![CDATA[Three pension plan sponsors have announced contributions for their  defined benefit plans.    * Continental Airlines Inc., Houston, plans to contribute $258  million to its defined benefit plans in 2006, according to its annual  report filed Feb. 23 wit  Three pension plan sponsors have...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 06 Mar 2006 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/abbott+laboratories+inc..html"><![CDATA[Abbott Laboratories Inc.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">ABT</category>
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		<title><![CDATA[3M, Dow among firms making pension contributions.(News)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200511/ai_n20432847]]></link>
		<description><![CDATA[Several companies announced contributions made to their pension  plans in the third quarter, or those planned through the end of the  year.    3M Co., St. Paul, Minn., made a special contribution of $300  million to its $8 billion U.S. defined benefit p  Several...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 14 Nov 2005 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/3m+co..html"><![CDATA[3M Co.]]></category>
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		<category domain="http://resources.bnet.com/topic/the+dow+chemical+co..html"><![CDATA[The Dow Chemical Co.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">MMM</category>
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		<category domain="tickers">MMM,CVX,DOW,XRX</category>
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		<title><![CDATA[Gallagher freezes pension plan; Brokerage joins exodus from defined benefit plans to 401(k).(News)(Arthur J. Gallagher & Co.)(Brief Article)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5252/is_200508/ai_n20162396]]></link>
		<description><![CDATA[Byline: JERRY GEISEL    ITASCA, Ill.-Another major employer is phasing out its defined  benefit pension plan in favor of an enriched 401k plan.    Arthur J. Gallagher & Co. froze its $137 million pension plan  last month, with employees no longer   Byline:...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 15 Aug 2005 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/401%2528k%2529+plan.html"><![CDATA[401(k) plan]]></category>
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		<title><![CDATA[Schwarzenegger pension revolt.(Arnold Schwarzenegger)(Editorial)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200501/ai_n20450972]]></link>
		<description><![CDATA[Gov. Arnold Schwarzenegger's charisma might induce California  voters to adopt his proposal to move new public employees to a defined  contribution plan and end, through attrition, public defined benefit  plans in the state.    But no decision on such a  Gov. Arnold Schwarzenegger's charisma...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 24 Jan 2005 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/arnold+schwarzenegger.html"><![CDATA[Arnold Schwarzenegger]]></category>
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		<title><![CDATA[NCR registers new approach to pension plan; Latest to phase out defined benefit plan.(News)(NCR Corp.)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5252/is_200407/ai_n20155455]]></link>
		<description><![CDATA[Byline: JERRY GEISEL    DAYTON, Ohio-Another major U.S. employer is phasing out its defined  benefit pension plan.    Information technology giant NCR Corp. of Dayton, Ohio, plans to  close off its $2.8 billion pension plan to new and younger employees   Byline: JERRY...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 05 Jul 2004 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/401%2528k%2529+plan.html"><![CDATA[401(k) plan]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">NCR</category>
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		<title><![CDATA[Aon latest employer to alter its pension strategy.(News)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5252/is_200403/ai_n20155966]]></link>
		<description><![CDATA[Byline: JERRY GEISEL    CHICAGO-Continuing a trend among employers, Aon Corp. is adding a  second defined contribution plan and will phase out its defined benefit  pension plan.    The new plan offered by Chicago-based Aon, the world's  second-largest i  Byline: JERRY GEISEL...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 22 Mar 2004 00:00:00 -0800</pubDate>
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		<category domain="http://rss.financialcontent.com/stocksymbol">AOC</category>
		<category domain="tickers">AOC</category>
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	<item>
		<title><![CDATA[Awful precedent.(General Motors Corp. and Ford Motor Co. cutting matching funds to employee retirement savings)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200301/ai_n20447771]]></link>
		<description><![CDATA[*****    Correction: The name of Brian H. Graff was misspelled in a Dec. 23  editorial, ``Defined benefit plan savior?''    *****    General Motors Corp. and Ford Motor Co. are sending the wrong  message at the wrong time about retirement saving....]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 20 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/401%2528k%2529+plan.html"><![CDATA[401(k) plan]]></category>
		<category domain="http://resources.bnet.com/topic/benefit.html"><![CDATA[benefit]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">F</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">GMGMQ</category>
		<category domain="tickers">F,GMGMQ</category>
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		<title><![CDATA[[C] Profiles of the Top 200 Pension Funds.(The P&I 1,000)(alphabetical listing includes California Public Employees' Retirement System through Cook County Employees' Annuity & Benefit Fund)(Illustration)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200301/ai_n20447779]]></link>
		<description><![CDATA[California Public Employees' Retirement System    ($ millions)    Total assets 128,678    Defined benefit 128,461    Defined contribution 217    DEFINED BENEFIT PLAN:    Employer DB contributions 322    Benefit payments 5,793   ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 20 Jan 2003 00:00:00 -0800</pubDate>
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		<category domain="http://rss.financialcontent.com/stocksymbol">JPM</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">MS</category>
		<category domain="tickers">JPM,MS</category>
	</item>
	<item>
		<title><![CDATA[[E] Profiles of the Top 200 Pension Funds.(The P&I 1,000)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200301/ai_n20447781]]></link>
		<description><![CDATA[Eastman Kodak Co.    ($ millions)    Total assets* 10,887    Defined benefit 5,612    Defined contribution 5,275    *P&I estimate    ROCHESTER, N.Y. - As of Sept. 30, Eastman Kodak Co.'s total  employee benefit assets decreased...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 20 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[asset]]></category>
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		<category domain="http://resources.bnet.com/topic/j.p.+morgan+chase+%2526+co..html"><![CDATA[J.P. Morgan Chase & Co.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">JPM</category>
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	<item>
		<title><![CDATA[[N] Profiles of the Top 200 Pension Funds.(The P&I 1,000)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200301/ai_n20447789]]></link>
		<description><![CDATA[National Electrical Benefit Fund    ($ millions)    Total assets 9,643    Defined benefit 8,359    Defined contribution 1,284    DEFINED BENEFIT PLAN:    Asset mix:    Domestic stocks 43.0%    Domestic fixed income...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 20 Jan 2003 00:00:00 -0800</pubDate>
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		<category domain="http://rss.financialcontent.com/stocksymbol">MS</category>
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		<category domain="tickers">MS,NOC</category>
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		<title><![CDATA[[P] Profiles of the Top 200 Pension Funds.(The P&I 1,000)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200301/ai_n20447790]]></link>
		<description><![CDATA[J.C. Penney Co. Inc.    ($ millions)    Total assets 5,350    Defined benefit 2,510    Defined contribution 2,840    DEFINED BENEFIT PLAN:    Employer DB contributions n/a    Benefit payments 177    Asset...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 20 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[asset]]></category>
		<category domain="http://resources.bnet.com/topic/benefit.html"><![CDATA[benefit]]></category>
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		<category domain="http://resources.bnet.com/topic/contribution.html"><![CDATA[contribution]]></category>
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		<category domain="http://resources.bnet.com/topic/j.p.+morgan+chase+%2526+co..html"><![CDATA[J.P. Morgan Chase & Co.]]></category>
		<category domain="http://resources.bnet.com/topic/morgan+stanley.html"><![CDATA[Morgan Stanley]]></category>
		<category domain="http://resources.bnet.com/topic/pimco.html"><![CDATA[Pimco]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">JPM</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">MS</category>
		<category domain="tickers">JPM,MS</category>
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	<item>
		<title><![CDATA[[S] Profiles of the Top 200 Pension Funds.(The P&I 1,000)(alphabetical listing includes San Francisco City & County Employees' Retirement System through State Farm Mutual Automobile Insurance Co.)(Illustration)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200301/ai_n20447793]]></link>
		<description><![CDATA[San Francisco City & County Employees' Retirement System    ($ millions)    Total assets 10,374    Defined benefit 9,590    Defined contribution 784    DEFINED BENEFIT PLAN:    Employer DB contributions 0    Benefit payments 424...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 20 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[asset]]></category>
		<category domain="http://resources.bnet.com/topic/benefit.html"><![CDATA[benefit]]></category>
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		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[[T] Profiles of the Top 200 Pension Funds.(The P&I 1,000)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200301/ai_n20447794]]></link>
		<description><![CDATA[Target Corp.    ($ millions)    Total assets 3,945    Defined benefit 966    Defined contribution 2,979    DEFINED BENEFIT PLAN:    Employer DB contributions 150    Benefit payments 47    Asset mix: ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 20 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[asset]]></category>
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		<category domain="http://resources.bnet.com/topic/blackstone+group.html"><![CDATA[Blackstone Group]]></category>
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		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[[U] Profiles of the Top 200 Pension Funds.(The P&I 1,000)(alphabetical listing includes UAL Corp. through Utah State Retirement Systems)(Illustration)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200301/ai_n20447795]]></link>
		<description><![CDATA[UAL Corp.    ($ millions)    Total assets* 10,701    Defined benefit 6,824    Defined contribution 3,877    *P&I estimate    CHICAGO - As of Sept. 30, Pensions & Investments estimates the  employee benefit assets of UAL...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 20 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[asset]]></category>
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		<category domain="http://resources.bnet.com/topic/ual+corp..html"><![CDATA[UAL Corp.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">UAUA</category>
		<category domain="tickers">UAUA</category>
	</item>
	<item>
		<title><![CDATA[[G] Profiles of the Top 200 Pension Funds.(P&I 1,000)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200301/ai_n20447798]]></link>
		<description><![CDATA[General Dynamics Corp.    ($ millions)    Total assets 8,673    Defined benefit 5,110    Defined contribution 3,563    DEFINED BENEFIT PLAN:    Employer DB contributions 4    Benefit payments 290    Asset mix:...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 20 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[asset]]></category>
		<category domain="http://resources.bnet.com/topic/benefit.html"><![CDATA[benefit]]></category>
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		<category domain="http://resources.bnet.com/topic/employee+benefit.html"><![CDATA[employee benefit]]></category>
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		<category domain="http://resources.bnet.com/topic/j.p.+morgan+chase+%2526+co..html"><![CDATA[J.P. Morgan Chase & Co.]]></category>
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		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">JPM</category>
		<category domain="tickers">JPM</category>
	</item>
	<item>
		<title><![CDATA[[P] Profiles of the Top 200 Pension Funds.(Statistical Data Included)(Illustration)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200201/ai_n20444405]]></link>
		<description><![CDATA[J.C. Penney Co. Inc.    ($ millions)    Total assets 6,067    Defined benefit 2,932    Defined contribution 3,135    * DEFINED BENEFIT PLAN:    Employer contributions 0    Benefit payments 169    Asset...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 25 Jan 2002 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/asset.html"><![CDATA[asset]]></category>
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		<category domain="http://resources.bnet.com/topic/contribution.html"><![CDATA[contribution]]></category>
		<category domain="http://resources.bnet.com/topic/defined+contribution+plan.html"><![CDATA[defined contribution plan]]></category>
		<category domain="http://resources.bnet.com/topic/employee+benefit.html"><![CDATA[employee benefit]]></category>
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		<category domain="http://resources.bnet.com/topic/j.p.+morgan+chase+%2526+co..html"><![CDATA[J.P. Morgan Chase & Co.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">JPM</category>
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