An online, clickable version of this newsletter is available at:
http://benefitslink.com/2004/2004_09_14_retirement.html

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BenefitsLink Retirement Plans Newsletter
(Plain Text Format)

September 14, 2004
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We thank and invite your attention to today's sponsor:

Actuarial Systems Corporation
===========================================================
ASC - QUALITY SOFTWARE FOR THE PENSION INDUSTRY FOR OVER 20 YEARS (Advert.)

   <URL:http://benefitslink.com/cgi/a_d.cgi?a_d=2004_09_14_retirement>
   http://benefitslink.com/cgi/a_d.cgi?a_d=2004_09_14_retirement

(Click on above address, or copy and paste it into your web browser, to learn more.)

ASC provides complete automation for the pension office, 
including: DC/401(k) and DB administration and valuation 
systems, sophisticated Compliance Testing, DV Direct Daily 
Valuation, Advanced Information Manager Database (AIM), 
and Single-Step Processing. All ASC Technical Support Members 
were experienced Pension Administrators or Actuaries before 
joining ASC-- and most have been with ASC for over 10 years.

(Please visit our sponsors. We try to make sure their products and
services will be of interest to you. Thanks! --Editor)

----------------------------------------------------------
Text of Draft Revenue Ruling Allowing Staggered Remedial
Amendment Periods (PDF)

   <URL:http://benefitslink.com/IRS/ann2004-71.pdf>
   http://benefitslink.com/IRS/ann2004-71.pdf

   22 pages. Excerpt: "In general, a plan's five-year remedial
   amendment cycle would be determined with reference to
   the taxpayer identification number (TIN) of the employer
   that maintains the plan.... This revenue procedure would
   provide that on February 1, 2006, the Service will begin
   to accept applications for determination letters for
   individually designed plans that take into account the
   requirements of [EGTRRA]." (Internal Revenue Service)

----------------------------------------------------------
Making 401(k) Hard to Resist Is Seen As Secret to Saving

   
<URL:http://www.latimes.com/business/investing/bal-bz.ambrose12sep12,1,7692208.column?coll=la-utilities-business-money>
   
http://www.latimes.com/business/investing/bal-bz.ambrose12sep12,1,7692208.column?coll=la-utilities-business-money

   Excerpt: "Instead of leaving it up to workers to make all
   the decisions - whether to enroll, how much to save and
   where to invest - employers should adopt a 401(k) that
   automatically makes those choices for employees, experts
   recommend. Additionally, as workers get pay raises,
   their contributions to the 401(k) should automatically
   be bumped up, too." (Eileen Ambrose in the Baltimore Sun
   via Los Angeles Times; one-time registration required)

----------------------------------------------------------
Judge Lets US Airways Use Government Loan

   <URL:http://www.washingtonpost.com/wp-dyn/articles/A18147-2004Sep13.html>
   http://www.washingtonpost.com/wp-dyn/articles/A18147-2004Sep13.html

   Excerpt: "A bankrup.tcy judge gave US Airways Group Inc.
   temporary permission Monday to use a government loan to
   fund daily operations - a move expected to allow the
   airline more time to find alternative financing." (AP
   via The Washington Post; one-time registration required)

----------------------------------------------------------
US Airways Asks to Skip Pension Payment Due Tomorrow

   <URL:http://www.nytimes.com/2004/09/14/business/14air.html>
   http://www.nytimes.com/2004/09/14/business/14air.html

   Excerpt: "US Airways started out on its second bankrup.tcy
   by asking a federal judge yesterday for permission to
   skip a $110 million contribution to its employee pension
   plans that is due tomorrow." (The New York Times;
   one-time registration required)

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Sorting Out the Winners if US Airways Doesn't Survive

   
<URL:http://www.nytimes.com/2004/09/14/business/14impact.html?ex=1252900800&en=bfea4ff5e1167cf0&ei=5090&partner=rssuserland>
   
http://www.nytimes.com/2004/09/14/business/14impact.html?ex=1252900800&en=bfea4ff5e1167cf0&ei=5090&partner=rssuserland

   Excerpt: "US Airways' second trip to bankrup.tcy court holds
   both promise and peril for the nation's other major
   airlines. US Airways' decision to seek Chapter 11
   protection on Sunday could jolt unions at Delta,
   Continental and Northwest to make wage and benefits
   concessions, executives at the carriers said yesterday."
   (The New York Times; one-time registration required)

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Delta Explores Bankrup.tcy Options, But Is Hopeful Agreement
Will Be Reached with Pilots

   
<URL:http://www.nytimes.com/reuters/business/business-airlines-delta.html?ex=1384059600&en=3c36df0c0239c973&ei=5007&partner=USERLAND>
   
http://www.nytimes.com/reuters/business/business-airlines-delta.html?ex=1384059600&en=3c36df0c0239c973&ei=5007&partner=USERLAND

   Excerpt: "Delta Air Lines Inc. ... said on Monday it is
   meeting with bankrup.tcy lawyers to prepare in case the
   carrier needs to file for bankrup.tcy protection, but
   added that recent talks with pilots make it hopeful a
   pilot agreement can be reached later this week."
   (Reuters via The New York Times; one-time registration
   required)

----------------------------------------------------------
Enron to Put $321 Million in Escrow Account Toward Pension
Plans

   <URL:http://www.washingtonpost.com/wp-dyn/articles/A19386-2004Sep14.html>
   http://www.washingtonpost.com/wp-dyn/articles/A19386-2004Sep14.html

   Excerpt: "About 17,000 participants in four underfunded
   Enron Corp. retirement plans should receive their
   benefit payments under a new agreement reached by the
   former energy giant." (AP via The Washington Post;
   one-time registration required)

----------------------------------------------------------
Indianapolis Power Employees Cry Foul Over Company Stock
Plummet

   <URL:http://www.plansponsor.com/pi_type10/?RECORD_ID=26656>
   http://www.plansponsor.com/pi_type10/?RECORD_ID=26656

   Excerpt: "Lawyers representing nearly 2,400 current and
   former IPALCO employees are asking that the power
   company workers be compensated for million of dollars in
   losses from company stock held in their retirement
   plan." (PLANSPONSOR.com; one-time registration required)

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IRS Says Hope on the Horizon for 457 Plans Regarding
Vacation and Sick Pay Deferrals

   <URL:http://www.plansponsor.com/pi_type10/?RECORD_ID=26657>
   http://www.plansponsor.com/pi_type10/?RECORD_ID=26657

   Excerpt: "There's no relief at hand for a major sticking
   point for Section 457 governmental plan sponsors, but
   there may be hope for some future relief. ...at the
   annual meeting of the National Association of Government
   Defined Contribution Administrators, Inc...., Cheryl
   Press, Senior Counsel at the Internal Revenue Service,
   ..., acknowledged that the issue of ... vacation and
   sick pay deferrals were 'probably the biggest issue' for
   NAGDCA members,....'" (PLANSPONSOR.com; one-time
   registration required)

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FASB to Reconsider Cash Balance Accounting Project in
Mid-October

   <URL:http://wrg.wmmercer.com/showarticle.asp?ppc=&pc=ret&blurb_id=46376&ar=1>
   http://wrg.wmmercer.com/showarticle.asp?ppc=&pc=ret&blurb_id=46376&ar=1

   Excerpt: "FASB staff has indicated the Board will discuss
   in mid-October whether to continue, change, delay, or
   drop its cash balance accounting project. FASB has been
   considering a controversial new interpretation of FAS 87
   for cash balance plans with variable interest crediting
   rates that could affect employers' balance sheets and
   pension costs . .... Whatever the Board decides,
   employers' 2004 accounting for cash balance plans will
   not be affected." (Mercer Human Resource Consulting)

----------------------------------------------------------
Congressman John A. Boehner to Push for Tougher Pension
Rules

   <URL:http://www.washingtonpost.com/wp-dyn/articles/A18829-2004Sep13.html>
   http://www.washingtonpost.com/wp-dyn/articles/A18829-2004Sep13.html

   Excerpt: "In what he calls an effort to preserve the
   nation's traditional pension system, a leading House
   Republican plans to push for legislation that requires
   companies to keep their pension plans fully funded,
   encourages them to put in more money, even in boom
   times, and removes the legal uncertainty surrounding
   cash balance plans." (The Washington Post; one-time
   registration required)

----------------------------------------------------------
The U.S. Piggy Bank Going Hungry: a Low Savings Rate
Threatens Boomers' Retirement

   <URL:http://businessweek.com/magazine/content/04_38/b3900042_mz010.htm>
   http://businessweek.com/magazine/content/04_38/b3900042_mz010.htm

   Excerpt: "Americans don't save enough. You hear this
   warning all the time. In July, the savings rate of
   households fell to 0.6% of aftertax income, very close
   to an all-time low. But while most of the concern tends
   to focus on the short-term problem that skimpy savings
   could create for the sustainability of economic growth,
   it's the long-term problem that's potentially the most
   alarming." (James C. Cooper and Kathleen Madigan in
   BusinessWeek)

----------------------------------------------------------
How Mutual Fund Scandals Have Affected Investor Confidence:
Survey of Mutual Fund Confidence (PDF)

   <URL:http://www.401khelpcenter.com/pdf/Mutual_Fund_Confidence_Overview.pdf>
   http://www.401khelpcenter.com/pdf/Mutual_Fund_Confidence_Overview.pdf

   6 pages. Excerpt: "The mutual fund scandals of the last 12 months ...
   have taken a much greater toll on the confidence of
   investors. In the � study, DALBAR quantifies the severe
   impact these scandals have had on investors � and what
   this means for the mutual fund industry." (DALBAR via
   401khelpcenter.com)

----------------------------------------------------------
Douglas J. Elliott Suggests a Grim Prognosis for the
Pension Benefit Guaranty Corporation

   
<URL:http://www.nytimes.com/2004/09/14/business/14pension.html?ex=1252900800&en=c146cba400ad151f&ei=5090&partner=rssuserland>
   
http://www.nytimes.com/2004/09/14/business/14pension.html?ex=1252900800&en=c146cba400ad151f&ei=5090&partner=rssuserland

   Excerpt: "It has been a struggle for some, but most big
   companies are coming up with enough cash to keep their
   pension funds legally sound, after three years of
   extraordinary losses. Not so their government backstop.
   Slowly but surely, the federal agency that insures
   pensions is running out of money." (The New York Times;
   one-time registration required)

----------------------------------------------------------
'Shooting from the Hip' on Social Security Reform

   <URL:http://www.cato.org/dailys/09-14-04-2.html>
   http://www.cato.org/dailys/09-14-04-2.html

   Excerpt: "National newspapers have reported that President
   Bush's Social Security plan would involve a 'huge
   cost-up to $2 trillion.' Those claims need careful
   scrutiny. In the first place, President Bush has not
   offered a detailed plan but has only outlined the
   principles he would follow in designing one. How can
   anyone cost out a plan whose details aren't even
   specified?" (Jagadeesh Gokhale at the Cato Institute)


==========================================================
Links To Items on Executive Comp, Benefits In General

----------------------------------------------------------
Commentary: CPI Doesn't Measure YOUR Cost of Living

   <URL:http://www.commonfund.org/CBSMarketWatchCom.aspx?column=irwin>
   http://www.commonfund.org/CBSMarketWatchCom.aspx?column=irwin

   Excerpt: "Your cost of living may not be as steady as the
   consumer price index would lead you to think it is. This
   week, all eyes will be on the CPI, as they are every
   month around this time. The reason, of course, is to
   find out how fast prices are rising, thus adding to
   everyone's cost of living." (CBS MarketWatch.com via
   Commonfund)


==========================================================
Newly Posted Events

ASPA Benefits Council September Breakfast Meeting
   in Ohio on September 28, 2004
   presented by ASPA
      <URL:http://benefitslink.com/events/detail.php?id=38717>
      http://benefitslink.com/events/detail.php?id=38717

COBRA for Beginners
   Nationwide on September 30, 2004
   presented by Employee Benefits Institute of America Inc. (EBIA)
      <URL:http://benefitslink.com/events/detail.php?id=38719>
      http://benefitslink.com/events/detail.php?id=38719

ERISA Workshop
   in Texas on November 17, 2004
   presented by SunGard Corbel
      <URL:http://benefitslink.com/events/detail.php?id=38712>
      http://benefitslink.com/events/detail.php?id=38712

ERISA Workshop
   in Kansas on November 17, 2004
   presented by SunGard Corbel
      <URL:http://benefitslink.com/events/detail.php?id=38713>
      http://benefitslink.com/events/detail.php?id=38713

ERISA Workshop
   in Illinois on November 18, 2004
   presented by SunGard Corbel
      <URL:http://benefitslink.com/events/detail.php?id=38714>
      http://benefitslink.com/events/detail.php?id=38714

ERISA Workshop
   in Georgia on November 19, 2004
   presented by SunGard Corbel
      <URL:http://benefitslink.com/events/detail.php?id=38715>
      http://benefitslink.com/events/detail.php?id=38715

ERISA Workshop
   in Minnesota on November 19, 2004
   presented by SunGard Corbel
      <URL:http://benefitslink.com/events/detail.php?id=38716>
      http://benefitslink.com/events/detail.php?id=38716

New Medicare Prescription Drug Rules: Critical Issues for Retiree Health Plan Sponsors
   Nationwide on September 13, 2004
   presented by Mercer Human Resource Consulting
      <URL:http://benefitslink.com/events/detail.php?id=38718>
      http://benefitslink.com/events/detail.php?id=38718

Post yours!
   http://benefitslink.com/events/eventmaint.php


==========================================================
Newly Posted Press Releases

ICC Plan Solutions announces giveaway with live demonstration.
   (Metrics Partners)
   http://benefitslink.com/pr/detail.php?id=38295

MetLife Leverages Expertise To Address Beneficiaries' Needs 
   (MetLife)
   http://benefitslink.com/pr/detail.php?id=38292

New American Express Retirement Plan Distribution Education Program Phones Home - 
American Express Expands Personal Contact to Participants in Transition 
to Help Them Properly Manage Retirement Accounts
   (American Express Retirement Services)
   http://benefitslink.com/pr/detail.php?id=38291

WEDI Announces New HIPAA Security Rule White Papers 
   (WEDI (Workgroup for Electronic Data Interchange))
   http://benefitslink.com/pr/detail.php?id=38293

First Trust, Lincoln Trust, Resources Trust, Retirement Accounts Now Have 1 Location, 
1 Name -- Fiserv Investment Support Services 
   (Fiserv, Inc.)
   http://benefitslink.com/pr/detail.php?id=38294

Post yours!
   http://benefitslink.com/pr/maint.php


==========================================================
Newly Posted or Renewed Job Openings

Retirement Planning Specialist
   for 1st Global, Inc.
   in TX
   http://benefitslink.com/modperl/show_a_job.cgi?database_id=H39691

Enrollment Coordinator (Rochester & Syracuse, NY and Tampa, FL,  and New York City, NY)
   for Manulife Financial
   in FL, NY
   http://benefitslink.com/modperl/show_a_job.cgi?database_id=H40005

Pension Administrator (Defined Contribution)
   for Compliance/Administration Company in Secaucus, NJ
   in NJ
   http://benefitslink.com/modperl/show_a_job.cgi?database_id=H40495

Account Executive - Retirement Services
   for Principal Financial Group
   in NC
   http://benefitslink.com/modperl/show_a_job.cgi?database_id=H40499

Client Service Rep. - Defined Contribution Plans (401(k)/Profit Sharing)
   for Decimal, Inc.  (www.theonline401k.com) 
   in CA
   http://benefitslink.com/modperl/show_a_job.cgi?database_id=H39626

Pension Plan Administrator
   for Elliott Davis, LLC
   in SC
   http://benefitslink.com/modperl/show_a_job.cgi?database_id=H40502

Supervisor, New Business
   for BISYS Retirement Services
   in PA
   http://benefitslink.com/modperl/show_a_job.cgi?database_id=H40504

Post yours!
   http://benefitslink.com/jobs/post_help_wanted.html


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Sign-up form is at:
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