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benefit plan

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Did you mean employee benefit plan (16 results)

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Defined Benefit Plan: According to the Pension Benefit Guaranty Corporation, there are about 38,000 insured defined benefit plans today compared to a high of about 114,000 in 1985. They go on to state that this decline was due primarily to plans with 100 or fewer participants. One possible reason for this...; Tags: Benefits, payroll solutions, Internal Revenue Service, benefit plan, benefit; White papers
Finally, a Defined Benefit Plan Without Volatility!: Creating shareholder value and mitigating risk are two important themes in pension fund management and design. The volatile accounting costs and contribution requirements of Defined Benefit DB pension plans have prompted many global companies to consider switching to Defined Contribution DC plans as the sole vehicle for employer-supported retirement income....; Tags: Workforce management, payroll solutions, Benefits, Mercer, talent management, pension fund, pension plan, volatility, talent, workforce, worker, shareholder, accounting; White papers 2006-03-14
Resurrecting the Defined Benefit Pension Plan: A New Perspective: Under the traditional approach to defined benefit plans, well-intended disciplinary and regulatory regimes have sought to restrict discretion, reduce uncertainty and risk, and protect workers and employers. Nevertheless the discouraging state of US defined benefit plans indicates that past efforts have gone awry. This paper suggests that a new approach...; Tags: Benefits, payroll solutions, University of Pennsylvania, benefit plan, defined benefit pension plan, benefit, worker, security; White papers 2005-08-28
Buck Consultants Proposals on Private Sector Single - Employer Pension Plan Funding and PBGC Reform: Many factors have contributed to the decline in defined benefit plans. The universe of defined benefit plans includes single employer and multi-employer plans, governmental and private sector plans, all of which raise different issues. This article puts forth a proposal that addresses only the problems of defined benefit plans sponsored...; Tags: Benefits, payroll solutions, Mellon Financial Corp., benefit plan, pension plan, benefit; White papers 2005-06-10
Highlights of a GAO Forum: The Future of the Defined Benefit System and the Pension Benefit Guaranty Corporation: Employer-sponsored defined benefit pension plans face unprecedented challenges in the midst of significant changes in the nation's retirement landscape. Many defined benefit plans and the federal agency that insures them, the Pension Benefit Guaranty Corporation PBGC, have accumulated large and growing deficits that threaten their survival. Meanwhile, the percentage of...; Tags: payroll solutions, Benefits, Government Accountability Office, benefit plan, defined contribution plan, defined benefit pension plan, 401(k) plan, benefit, agency, security; White papers 2005-06-01

ERISA Plan Investments in Hedge Funds: Common Questions and Answers: With an increasing interest by employee benefit plans in alternative investment opportunities, some private investment fund managers are exploring the implications of an increased ownership in their funds by Employee Retirement Income Security Act ERISA investors. The article, using the question and answer format, introduces certain key considerations when an...; Tags: payroll solutions, Regulations, Benefits, Ernst & Young LLP, ERISA, benefit plan, employee benefit plan, employee benefit, investor, hedge fund, benefit; White papers 2005-05-01
Private Pensions: Recent Experiences of Large Defined Benefit Plans Illustrate Weaknesses in Funding Rules: Pension funding rules are intended to ensure that plans have sufficient assets to pay promised benefits to plan participants. This report examines the recent funding and contribution experience of the nation's largest private Defined Benefits plans; the funding and contribution experience of large underfunded plans, and the role of the...; Tags: Benefits, payroll solutions, Government Accountability Office, pension, benefit, agency, asset; White papers 2005-05-01
Defined Benefit Plans: Still a Good Idea?: Defined benefit DB pension plans face severe challenges. Contribution requirements are escalating sharply. Accounting costs have increased and are volatile, while further accounting transparency threatens even greater volatility. Executives question plans with insufficient assets and poorly defined risks. Are DB pension plans still a good solution? Despite serious challenges, a...; Tags: Operational accounting, Strategy, Mercer, accounting, pension plan, volatility, competitive advantage, asset; White papers 2005-04-15
Insurance for Fiduciaries of Pension and Benefit Plans: Fiduciary liability insurance is an insurance product which provides protection to those responsible for the governance, management and administration of pension and benefit plans. Attitudes regarding fiduciary liability insurance vary widely. If surveyed about it, a pension or benefit fiduciary would likely express This article provides background on fiduciary liability...; Tags: Benefits, Financial Planning, payroll solutions, Aon Corp., fiduciary liability, fiduciary, pension, benefit plan, insurance, benefit; White papers 2005-03-01
Profitable Prudence: The Case for Public Employer Defined Benefit Plans: Defined benefit plans remain the predominant form of retirement benefit for employees of state and local governments in the United States, which employ more than 10 percent of the nation's workforce. This paper describes the divergence between pensions in private industry, where the focus has shifted sharply toward defined contribution...; Tags: payroll solutions, Recruitment & Selection, Workforce management, Benefits, University of Pennsylvania, defined contribution plan, workforce, benefit plan, public sector, industry, benefit; White papers 2004-11-19
Post-Employment Benefits, Economics and Accounting: Moral Hazard and Frail Benefit Designs: This paper uses economic principles to analyze alternative definitions for end-of-period liabilities under post-employment benefit plans; the candidates, using U.S. nomenclature, are the vested benefit obligation VBO, the accumulated benefit obligation ABO and the projected benefit obligation PBO. In competitive employment markets with rational contracting it is not possible to...; Tags: Benefits, payroll solutions, University of Pennsylvania, benefit plan, benefit, accounting; White papers 2004-11-19
Employers Have a Key Partner in Maximizing Health Management: Your Clients' Disability Insurer Can Play a Unique Role: With health care costs still rising, employers continue to look for benefit plan solutions that meet employee needs while helping to control overall costs. Implementing an employee health-management program (such as disease management, behavioral health or employee wellness) as a benefit plan strategy has evolved to help combat this growing...; Tags: Benefits, payroll solutions, Vertical industries, UnumProvident, benefit plan, insurance company, health care, benefit, insurance, strategy; White papers 2004-10-01
The Executive Buying Guide to Online Benefits Enrollment: With years of double digit increases in the cost of employee benefits and no reprieve in the forecast, human resources executives continue the search for effective cost-containment strategies. Most employers are re-evaluating benefit plan options, shopping for new providers, raising employee contribution levels and searching for increased efficiencies within their...; Tags: Benefits, payroll solutions, Best Software, benefit plan, Human Resources, employee benefit, benefit, strategy; White papers 2004-05-01
Defined Benefit Plans: Still a Good Solution?: Defined benefit DB pension plans face severe challenges. Contribution requirements are escalating sharply. Accounting costs suddenly are high and volatile, while looming accounting changes threaten greater volatility. Executives question plans with unfunded liabilities and poorly defined risks. Many employees don't understand DB plans and seem to appreciate 401k plans more....; Tags: Benefits, payroll solutions, Investment, Mercer, pension plan, accounting, 401(k) plan, volatility, competitive advantage; White papers 2004-04-01
Strengthening Pension Security for All Americans: Are Workers Prepared for a Safe and Secure Retirement?: Because of Social Security, Medicare, employer-maintained retirement benefits, and individual retirement savings, many Americans are now enjoying safe and secure retirements and many are projected to enjoy secure retirements in the future. The paper recommends that the Congress and Administration, employers, and employees join together to recognize the important role...; Tags: Benefits, payroll solutions, Mercer, benefit plan, Medicare, benefit, Social Security, worker, security; White papers 2004-03-01
Retirement Plans: The retirement benefit plan serves to make the retired life smooth and hassle-free for an individual. Such plan is conferred by the organization on its retired ex-employee in return for the services rendered by him or her in the organization. The paper argues that employee-sponsored benefit plan participants do not...; Tags: Benefits, payroll solutions, benefit plan, benefit; White papers 2003-10-01
Retirement in the Year 2024: Employees who had enjoyed defined benefit plan protection grumbled when a 401k plan was substituted, because the 2001-2003 bear market had shown how vulnerable 401k plan benefits were to stock market fluctuations and interest rate movements. But, except in heavily-unionized companies, they had no choice but to accept the changes....; Tags: 401(k), Retirement plans, Benefits, payroll solutions, Investment, Crain Communications Inc., benefit plan, 401(k) plan, benefit, interest rate, stock market, stock; White papers 2003-10-01
Allocation of Expenses in a Defined Contribution Plan -- QDRO Rule Reversed: On May 19, 2003, the Employee Benefits Security Administration (formerly the PWBA, a division of the U.S. Department of Labor) issued Field Assistance Bulletin 2003-3 regarding the allocation of expenses in a defined contribution plan. The Field Assistance Bulletin has no direct (and little, if any, indirect) relevance to welfare...; Tags: payroll solutions, Benefits, Reed Elsevier Inc., defined contribution plan, allocation, benefit plan, benefit; White papers 2003-09-23
Proposed Statement of Financial Accounting Standards: This white paper says that proposed Statement addresses disclosures about pension plans and other postretirement benefit plans. It would require disclosures about defined benefit pension plan and other postretirement benefit plan assets, obligations, cash flows, and net cost and retain a number of disclosures required by FASB Statement No. 132,...; Tags: Corporate governance, Benefits, payroll solutions, Institute of Internal Auditors, benefit plan, defined benefit pension plan, financial accounting, pension plan, board, benefit, asset, financial; White papers 2003-09-12
Fiduciary Fitness: Managing Your Company's Benefit Plans Is One of the Weightiest Responsibilities You Can Take on as an HR Professional: The HR Human Resource professionals who run benefit plans for their employers don't always know all there is to know about those plans. In fact, experts note, some officials at smaller firms aren't even aware that they are fiduciaries-the legal term for the people who control benefit plans. The truth...; Tags: Benefits, payroll solutions, Gale Group, benefit plan, fiduciary, Human Resources, benefit, health care, performance; White papers 2003-09-01