Introduction
Section 1 - Historical
Perspective
1. Was ERISA a Necessary
Retirement Revolution?
By Robert D. Paul and Robert D. Krinsky, The Segal Company
ACA News, January 2000, Vol. 43, No. 1
2. The Impact of
Demographic Trends on Benefits and the Work Force: An Interview with
Ken Dychtwald
Conducted by Vicki L. Moore, CEBS
ACA Journal, Summer 1997, Vol. 6, No. 2
3. Trends in Supplemental
Executive Retirement Plans
By Paul Gilles, William M. Mercer Inc.
ACA News, January 1999, Vol 42, No. 1
4. The New Employment
Contract and Employee Benefits: A Road Map for the Future
By Anna M. Rappaport, FSA
ACA Journal, Summer 1997, Vol 6, No. 2
Section 2 - Financial
Education
5. Holy Grail or
Wholly Hype? The Fiduciary’s Online Advice Quandary
By Scott Fisher
WorldatWork Journal, Fourth Quarter 2000, Vol. 9, No. 4
6. Investment Advice
– Both Problem and Opportunity
By Eileen P. Maraldo, CCP, CEBS
Workspan, July 2000, Vol. 43, No. 7
7. Financial Planning
for Employees Is a Sound Investment
By Barbara Parus
ACA News, March 1999, Vol. 42, No. 3
8. Solving the Mystery
of Retirement Education
By Wendy Fox
ACA News, October 1998, Vol. 41, No. 9
Section 3 - Hybrid
Pension Plans
9. The Controversy
of Traditional vs. Cash Balance Plans
By Jack L. VanDerhei, Ph.D., CEBS
ACA Journal, Fourth Quarter 1999, Vol. 8, No. 4
10. Case Study:
Avnet Inc.’s Solution to Cash Balance Plans
By Lloyd A. Katz, F.S.A, E.A., and Robert P. Zierk
ACA Journal, Fourth Quarter 1999, Vol. 8, No. 4
11. An Overview
of Cash Balance Plans
By Carol Quick
ACA Journal, Fourth Quarter 1999, Vol. 8, No. 4
12. Case Study:
Converting from a Traditional Defined Benefit Plan Eastman Kodak Company
By Rita D. Metras, CBP
ACA Journal, Fourth Quarter 1999, Vol. 8, No. 4
13. Sensible Hybrid
Plan Legislation: Saving Congress from Pounding the Last Nail in the
Defined Benefit Coffin
By James A. Klein
ACA Journal, Fourth Quarter 1999, Vol. 8, No. 4
Section 4 - 401(k)
Plans
14. How Innovative
Marketing Helped Increase Employee 401(k) Participation
By Jill G. Vaughan, Springs Industries Inc.
ACA News, March 1999, Vol. 42, No. 3
15. 401(k) Fees:
Who’s Paying and Who’s Paying Attention?
By Martha Priddy Patterson, KPMG Peat Marwick LLP
ACA News, July/August 1998, Vol. 41, No. 7
16. Automatic 401(k)
Plans – Are They Good for Business or Employees?
By David R. Godofsky, JD, FSA, and David L. Wray
ACA Journal, Winter 1996, Vol. 5, No. 4
Section 5 - International
17. Catching on
Overseas – Retirement Benefits Chart the Same Waters
By Michael F. Morhun and Ray McKenna
WorldatWork Journal, First Quarter 2001, Vol. 10, No. 1
18. Financing Benefits
for Globally Mobile Employees
By Jeany McGurn and Yvonne Sonsino, Towers Perrin
workspan, November/December 2000, Vol. 43, No. 11
Section 6 - Conclusion
19. Value of Benefits
Remains Constant
By Rodney K. Platt
Workspan, June 2000, Vol. 43, No. 6
20. The Shifting
Sands of Retirement Plans
WorldatWork Journal, Fourth Quarter 2000, Vol. 9, No. 4
Section 7 - Selected References 124
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