I seem to recall that some other items included:

IBM would contribute up to $10K per year to the fund for each employee.
 (Where can I sign up?)

Anyway, changing over from a defined benefit play to a 401K, well....is
a change.  Most people don't like change, but for most, the change may
be good.

Consider the 401K is yours.  When you leave, it goes with you.  If you
get spun off to another company, you didn't loose what you have already
earned.  Consider that the airlines and auto manufactures pension plans
are in real deep trouble.  

However....

The good news is that you get to be in charge of your retirement.
The bad news is that you get to be in charge of your retirement.

Some other items to consider...

If your employer contributes, that money normally isn't yours, until
some period of time, like 5 years.  Then it is totally yours.  If you
choose to contribute, that money, from day 1 is still yours.  When the
money is yours, it goes with you if/when you leave.

Make sure you know when the money IBM contributes is yours.

A defined benefit plan will normally cover you and your spouse until
both of you are dead.
A 401K will cover you and your spouse until you run out of money.
If you and your spouse die early, the defined benefit plan wins (the
money set aside for you goes back in the pot).
If you and your spouse die early, your 401K is part of your estate.

If IBM doesn't fund your 401K, but has matching contributions, make
sure to put sufficient money in, to get all of their match.  After that,
worry about IRA or ROTH.

Even if IBM requires you to buy IBM stock with their contributed funds,
when the money is yours, buy other stock.  The last thing you want is
for a company to start going down the tubes and lays you off AND you
company stock also tanks at the same time.

Defined benefit plans have a higher overhead for administration then
401Ks.  Less money for overhead may mean more money for you.

And don't take my word for the above.  These are discussion points you
need to find out from your HR department.  

Tom Duerbusch
THD Consulting


>>> [EMAIL PROTECTED] 1/9/2006 1:04 PM >>>
Last Thursday, IBM announced that effective in 2007 (I think), the
company 
was going to suspend future contributions to the defined benefit
retirement 
accrual for US employees and at the same time increase the company 
contribution to the 401-k.  I'll send you a WSJ article, if you can't
find 
anything.  It doesn't effect retirees such as me :-).
Jim

t 01:53 PM 1/9/2006, you wrote:
>Hi,
>
>I can't draw on mine four another 4 years. Pension fund accrual
reduction
>was a hot topic for a while.  I tried cashing out but can't for some
reason
>because of my exit package. I'd think the bean counters would love to
cash
>out a guy like me rather than have to pay out.
>
>How'd this thread get started ?  Some news I can link to ?
>
>Paul

Jim Bohnsack
Cornell Univ.
(607) 255-1760

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