An online, clickable version of this newsletter is available at:
http://benefitslink.com/2004/2004_09_15_retirement.html

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BenefitsLink Retirement Plans Newsletter
(Plain Text Format)

September 15, 2004
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We thank and invite your attention to today's sponsor:

IBF
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7th Annual Pensions&Investments Defined Contribution West Coast Conference (Advert.)

   <URL:http://benefitslink.com/cgi/a_d.cgi?a_d=2004_09_15_retirement>
   http://benefitslink.com/cgi/a_d.cgi?a_d=2004_09_15_retirement

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

The 7th Annual Pensions&Investments Defined Contribution West Coast
Conference will be held October 24-26, 2004 at the Fairmont Hotel in
San Francisco, CA.  With increased liability exposure and reform
initiatives, plan sponsors need solutions. This program is dedicated
entirely to educating and training plan sponsors to incorporate
superior risk management and control practices into their existing 
DC plan programs.

To register or for more information click above or call 516-765-9005.

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

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Pension Agency Seeks More Power: Federal Insurer Wants to
Put Liens on Companies in Bankrup.tcy

   <URL:http://www.washingtonpost.com/wp-dyn/articles/A21494-2004Sep14.html>
   http://www.washingtonpost.com/wp-dyn/articles/A21494-2004Sep14.html

   Excerpt: "The government's pension insurer said yesterday
   that it wants the authority to place liens on the assets
   of companies in bankrup.tcy such as US Airways when those
   companies do not make required payments to their pension
   plans." (The Washington Post; one-time registration
   required)

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As Investment Returns Sag, Employers Turn Up Heat on 401(k)
Fees

   
<URL:http://www.sfgate.com/cgi-bin/article.cgi?file=/news/archive/2004/09/14/financial0921EDT0042.DTL>
   
http://www.sfgate.com/cgi-bin/article.cgi?file=/news/archive/2004/09/14/financial0921EDT0042.DTL

   Excerpt: "Earlier this year New York law firm Schulte Roth
   & Zabel LLP did something unexpected for its employees.
   It persuaded Wachovia Corp. to slash the fees charged by
   the bank to run Schulte Roth's retirement plan." (Wall
   Street Journal via SFGate.com)

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International Association of Machinists Union Touts United
Airlines Pension Options

   <URL:http://www.denverpost.com/Stories/0,1413,36~33~2401786,00.html>
   http://www.denverpost.com/Stories/0,1413,36~33~2401786,00.html

   Excerpt: "A United Airlines union wants the carrier to
   consider putting assets, such as stock, into the
   company's underfunded pension plans instead of
   terminating them." (The Denver Post)

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News Analysis: The Coming Pensions Crunch

   <URL:http://www.businessweek.com/bwdaily/dnflash/sep2004/nf20040915_8863.htm>
   http://www.businessweek.com/bwdaily/dnflash/sep2004/nf20040915_8863.htm

   Excerpt: "US Airways' bankrup.tcy points to a wider problem:
   Corporate America hasn't been meeting pension-fund
   obligations." (Nanette Byrnes on BusinessWeek online)

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Costs Must Be Reduced Soon, US Airways Says or Carrier May
Not Survive

   <URL:http://www.washingtonpost.com/wp-dyn/articles/A21990-2004Sep14.html>
   http://www.washingtonpost.com/wp-dyn/articles/A21990-2004Sep14.html

   Excerpt: "The head of US Airways Group Inc. set a timetable
   yesterday for reducing the airline's costs, telling two
   Republican senators that failure to do so by January
   could imperil the carrier's chances of emerging from
   Chapter 11 protection." (The Washington Post; one-time
   registration required)

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Text of Sanders Cash Balance Pension Plan Amendments to
Appropriations Bill (H.R. 5025) (PDF)

   <URL:http://www.americanbenefitscouncil.org/documents/sandersamdts.pdf>
   http://www.americanbenefitscouncil.org/documents/sandersamdts.pdf

   2 pages. See highlighted portions of the Federal Register, September
   13, 2004, pp. 7073-7074. (American Benefits Council)

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Talking Points on the Sanders/Gutknecht Cash Balance
Pension Amendment to H.R. 5025

   <URL:http://www.americanbenefitscouncil.org/documents/sanderscashbalance.htm>
   http://www.americanbenefitscouncil.org/documents/sanderscashbalance.htm

   Excerpt: "The Sanders Amendment would deny funding to the
   Treasury Department and IRS to assist in overturning an
   isolated and ill-founded federal district court case
   holding hybrid pension plans (such as cash balance and
   pension equity) to be age discriminatory. This amendment
   is constitutionally flawed and based on misleading
   assertions regarding age discrimination." (American
   Benefits Council)

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Court Opinion: ESOP Trustee Mishandled Stock Purchase in
Henry v. Champlain Enterprises Inc. (PDF)

   <URL:http://www.nysd.uscourts.gov/courtweb/pdf/D02NYNC/04-06268.PDF>
   http://www.nysd.uscourts.gov/courtweb/pdf/D02NYNC/04-06268.PDF

   40 pages; Employee Stock Ownership Plan participants were
   awarded damages in the amount of $7.75 million. (US
   District Court, Northern District of New York)

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Officials Weigh Mandatory Retirement Age for Public Safety
Officials and Other Affected Workers

   <URL:http://govexec.com/dailyfed/0904/091404d1.htm>
   http://govexec.com/dailyfed/0904/091404d1.htm

   Excerpt: "A senior lawmaker called for a review Tuesday of
   the nation's mandatory retirement age for pilots, air
   traffic controllers and other public safety officials."
   (David McGlinchey on govexec.com)

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Overview: 'Deemed IRA' Flaw Will Not Always Disqualify
Retirement Plan According to IRS Final Regs (PDF)

   
<URL:http://www.milliman.com/eb/publications/client_action_bulletin/0418_DeemedIRA.pdf>
   http://www.milliman.com/eb/publications/client_action_bulletin/0418_DeemedIRA.pdf

   2 pages. Excerpt: "An employer may establish a 'deemed IRA'
   alongside a tax-qualified retirement plan and not risk
   plan disqualification if the deemed individual
   retirement account fails to satisfy the IRA rules,
   according to the IRS's final regulations." (Milliman)

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Honoring Federal Court Garnishments Will Not Lead to
Retirement Plan Disqualification

   <URL:http://hr.cch.com/news/pen-ben/stories/091504a.asp>
   http://hr.cch.com/news/pen-ben/stories/091504a.asp

   Excerpt: "Honoring federal court garnishments stemming from
   the imposition of criminal fines and orders of
   restitution will not lead to plan disqualification, the
   IRS has privately ruled." (hr.cch.com)

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Retirement Income Adequacy: Traditional Replacement Ratios,
Results for Large Company Workers

   <URL:http://www.ebri.org/notesx/0904note.htm>
   http://www.ebri.org/notesx/0904note.htm

   Executive Summary. Excerpt: "This article is the first of a
   two-part series intended to sort through some of the
   issues and variations in determining whether the
   post-World War II baby boom generation is likely to
   achieve an 'acceptable' standard of living in
   retirement." (Employee Benefit Research Institute)

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Retirement Security for U.S. Workers: Six Principles for
Fixing America's Outdated Pension Laws

   
<URL:http://edworkforce.house.gov/issues/108th/workforce/pension/factsheet6principles.htm>
   http://edworkforce.house.gov/issues/108th/workforce/pension/factsheet6principles.htm

   Fact Sheet. Excerpt: "Financial troubles are forcing some
   of the nation's largest airlines to consider freezing
   their worker pension plans, threatening American
   taxpayers with the prospect of a multi-billion dollar
   bailout. At the heart of this potential crisis are
   outdated federal laws that govern so-called 'defined
   benefit' pension plans and sometimes make it difficult
   to ensure worker retirement plans are adequately
   funded." (House Committee on Education and the
   Workforce)

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Airline Pension Troubles, Six Principles to Reform &
Strengthen the Defined Benefit Pension System

   <URL:http://edworkforce.house.gov/issues/108th/workforce/pension/speech091404.htm>
   http://edworkforce.house.gov/issues/108th/workforce/pension/speech091404.htm

   John Boehner Speech. Excerpt: "I don't have to tell you
   that this issue has wide-ranging implications on
   retirees, employers, workers, and the government. If
   Congress does not act with real reforms to the defined
   benefit system, the impact on worker retirement security
   could be devastating." (House Committee on Education and
   the Workforce)

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Opinion: How the 401(k) System Fails Most People

   <URL:http://moneycentral.msn.com/content/RetirementandWills/P90046.asp>
   http://moneycentral.msn.com/content/RetirementandWills/P90046.asp

   Excerpt: "OK, so you actually have a 401(k). But what does
   that really say about the security of your retirement?
   Not much, according to one expert. Here are 3 big
   problems with the system." (Scott Burns on MSN.Money)


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Links To Items on Executive Comp, Benefits In General

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Technology Companies Unveil Options-Expensing Plan

   <URL:http://www.washingtonpost.com/wp-dyn/articles/A20901-2004Sep14.html>
   http://www.washingtonpost.com/wp-dyn/articles/A20901-2004Sep14.html

   Excerpt: "A group of technology companies Tuesday renewed
   pressure on accounting rule makers to drop a
   stock-options expensing rule, unveiling an alternative
   that they say is easier and less expensive to adopt."
   (AP via The Washington Post; one-time registration
   required)

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Employee Benefit News/Forrester Survey Will Examine
Benefits Technology Use

   <URL:http://www.benefitnews.com/tech/detail.cfm?id=6492>
   http://www.benefitnews.com/tech/detail.cfm?id=6492

   Excerpt: "Want to know where your organization stands when
   it comes to utilizing HR technology? Take a moment to
   complete the survey at
   http://www.securesurveysite.com/ebn904/ebnfr0904.htm on
   benefits and technology being conducted by Employee
   Benefit News and Forrester Research." (BenefitNews
   Connect)

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Money Alone Won't Woo Workers Presented with Multiple Job
Offers

   
<URL:http://www.hrhub.com/content/news/article.asp?DocID={B6BA4CE2-9CB7-416E-AEB8-EADE4F8C96AC}&Bucket=Current+Headlines>
   
http://www.hrhub.com/content/news/article.asp?DocID={B6BA4CE2-9CB7-416E-AEB8-EADE4F8C96AC}&Bucket=Current+Headlines

   Excerpt: "As the job engine heats up, workers say an offer
   of more money won't be enough to make them choose one
   employer over another, according a survey by global
   career management services company Lee Hecht Harrison."
   (HR Hub.com)

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IRS/Treasury Officials Review Results of 2003-2004
Published Guidance; Set 2004-2005 Priorities

   <URL:http://tax.cchgroup.com/news/headlines/2004/nws91404.htm>
   http://tax.cchgroup.com/news/headlines/2004/nws91404.htm

   Excerpt: "Treasury Deputy Assistant Secretary Eric Solomon
   and IRS Deputy Chief Counsel Nicholas DeNovio delivered
   a Joint Statement on the IRS's Priority Guidance Plan
   during a press briefing held on September 13 at IRS
   national headquarters." (CCH Tax News)


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

ERISA Workshop
   in New Mexico on December 1, 2004
   presented by SunGard Corbel
      <URL:http://benefitslink.com/events/detail.php?id=38720>
      http://benefitslink.com/events/detail.php?id=38720

ERISA Workshop
   in Pennsylvania on December 2, 2004
   presented by SunGard Corbel
      <URL:http://benefitslink.com/events/detail.php?id=38721>
      http://benefitslink.com/events/detail.php?id=38721

ERISA Workshop
   in Washington on December 2, 2004
   presented by SunGard Corbel
      <URL:http://benefitslink.com/events/detail.php?id=38722>
      http://benefitslink.com/events/detail.php?id=38722

ERISA Workshop
   in Massachusetts on December 3, 2004
   presented by SunGard Corbel
      <URL:http://benefitslink.com/events/detail.php?id=38723>
      http://benefitslink.com/events/detail.php?id=38723

ERISA Workshop
   in Michigan on December 3, 2004
   presented by SunGard Corbel
      <URL:http://benefitslink.com/events/detail.php?id=38724>
      http://benefitslink.com/events/detail.php?id=38724

ERISA Workshop
   in California on December 3, 2004
   presented by SunGard Corbel
      <URL:http://benefitslink.com/events/detail.php?id=38725>
      http://benefitslink.com/events/detail.php?id=38725

ERISA Workshop
   in Ohio on December 8, 2004
   presented by SunGard Corbel
      <URL:http://benefitslink.com/events/detail.php?id=38726>
      http://benefitslink.com/events/detail.php?id=38726

ERISA Workshop
   in Pennsylvania on December 8, 2004
   presented by SunGard Corbel
      <URL:http://benefitslink.com/events/detail.php?id=38727>
      http://benefitslink.com/events/detail.php?id=38727

ERISA Workshop
   in North Carolina on December 9, 2004
   presented by SunGard Corbel
      <URL:http://benefitslink.com/events/detail.php?id=38728>
      http://benefitslink.com/events/detail.php?id=38728

ERISA Workshop
   in Iowa on December 9, 2004
   presented by SunGard Corbel
      <URL:http://benefitslink.com/events/detail.php?id=38729>
      http://benefitslink.com/events/detail.php?id=38729

ERISA Workshop
   in New York on December 10, 2004
   presented by SunGard Corbel
      <URL:http://benefitslink.com/events/detail.php?id=38730>
      http://benefitslink.com/events/detail.php?id=38730

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


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

PBGC Calls For Pension Protections 
   (Pension Benefit Guaranty Corporation (PBGC))
   http://benefitslink.com/pr/detail.php?id=38297

Newport Expands Western Presence with New Regional Director
   (The Newport Group)
   http://benefitslink.com/pr/detail.php?id=38298

Annual Employee Benefits Conference Canceled Due to Effects of Hurricane Ivan
   (International Foundation of Employee Benefit Plans)
   http://benefitslink.com/pr/detail.php?id=38301

SCICOM Data Services, Ltd and Arnerich Massena Education, Inc Announce 
Partnership to Launch Retirement (K)nowHow� Line of Service Offerings
   (SCICOM Data Services)
   http://benefitslink.com/pr/detail.php?id=38296

NAUS Offers ARAG Legal Plan to its Membership
   (ARAG)
   http://benefitslink.com/pr/detail.php?id=38299

Work At Home Grows In Past Year By 7.5% In U.S.--
Use Of Broadband For Work At Home Grows By 84%
   (International Telework Association and Council (ITAC))
   http://benefitslink.com/pr/detail.php?id=38300

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


==========================================================
Movers and Shakers:
Newly Posted Announcements of Promotions and New Personnel

Paul Brotea
   (MEMS USA)
   http://benefitslink.com/cgi/show_moversandshakers.cgi?database_id=40517

Post Yours!
   http://benefitslink.com/moversandshakers.html


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

New Product Development Specialist
   for Wellpoint
   in CA
   http://benefitslink.com/modperl/show_a_job.cgi?database_id=H40506

Clinical Program Specialist
   for NRECA
   in VA
   http://benefitslink.com/modperl/show_a_job.cgi?database_id=H40507

Salesperson
   for Louis Kravitz & Associates, Inc.
   in CA
   http://benefitslink.com/modperl/show_a_job.cgi?database_id=H40509

Health & Group Benefit Project Manager
   for Hewitt Associates
   in FL
   http://benefitslink.com/modperl/show_a_job.cgi?database_id=H40510

Pension Plan Administrator
   for The ANGELL Pension Group, Inc.
   in RI
   http://benefitslink.com/modperl/show_a_job.cgi?database_id=H40512

Regional Director, ES-1801
   for U.S. Department of Labor, Employee Benefits Security Administration
   in CA
   http://benefitslink.com/modperl/show_a_job.cgi?database_id=H40513

Counsel
   for Abbott Laboratories
   in IL
   http://benefitslink.com/modperl/show_a_job.cgi?database_id=H40514

Junior Administrator
   for Campbells Administration Inc.
   in CA
   http://benefitslink.com/modperl/show_a_job.cgi?database_id=H40515

Pension Specialist
   for PFS
   in GA
   http://benefitslink.com/modperl/show_a_job.cgi?database_id=H40518

Pension Administrator
   for Sheffler & Martin, Inc. in San Diego
   in CA
   http://benefitslink.com/modperl/show_a_job.cgi?database_id=H40519

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


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Sign-up form is at:
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   http://benefitslink.com/newsletter
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