Retirement Heist

A

AARP

accounting issues

health plans and

investing pension assets and

pension income and

see also Financial Accounting Standards Board

ACF Industries

Ackerman, Chuck

Actuarial Sciences Associates (ASA)

Advantage Medical Services (AMS)

Aetna

Aging Diagnostic

Air Transportation Stabilization Board

Alcatel SA

Allied-Signal

Alltel Corp.

Amara, Janice

Amegy Bank

American Benefits Council

American Council of Life Insurers

American Electric Power

American Greetings

American National Can

American Society of Pension Actuaries

Amoco Corp.

Aon Corp.

Archer, Bill

Asarco

AT&T

excess pension assets of

health care reform and

Lucent and

pension cutting at

prescription drug benefits at

Automatic enrollment

B

Bankers Life and Casualty

Bank of America

BOLI at

bank-owned life insurance (BOLI)

banks

Beisler, Randy

Bell Atlantic Corp.

benefits test

Bert Bell/Pete Rozelle NFL Player Retirement Plan

Black, Conrad

black lung disease plans

Blankenship, Don

Boeing

BP

Brown, Kyle

Bruggeman, Jim

Buffett, Warren

Bureau of Labor Statistics

Burke, Stephen

Bush, George W.

Byrne, Robert S.

C

California Public Utilities Commission

Carlson, Gretchen

cash-balance plans

comparisons between 401(k)s and

lump-sum feature of

in pension cutting

CAST Management Consultants

Caterpillar Inc.

Centers for Medicare & Medicaid Services

Central and South West (CSW)

CenturyTel

Certner, David

Chapman, Basil

Chesapeake Energy

Ciesielski, Jack

Cigna:

pension cutting at

Supreme Court case involving

Citigroup Inc.

Clark, Richard T.

Clark/Bardes

Clausen, Norman

CM Holdings

Comcast

Congress, U.S.

COLI in

ERISA in

executive compensation in

health care reform in

pension assets in

pension cutting in

pension disclosure in

prescription drug benefits in

ConocoPhillips

Conseco

Consol Energy

Consolidated Freightways Corp. (CFC)

Constellation Energy

Continental Can

corporate-owned life insurance (COLI)

BOLI and

as cash-value policies

death benefits of

death rates and

disclosure on

executive liabilities and

in funding retiree benefits

insurable interest issue in

lawsuits on

on middle managers

obtaining employees’ consent for

payouts of

rules on

coverage test

Covington & Burling

Craven, Charlie

Crown Cork & Seal

Cummins Inc.

Cyprus Mines

D

D’Andrea, Jacqueline

Darbee, Peter

Daugherty, Elmer

death audits

death benefits

of COLI

cutting of

Lucent and

“Death Run,”

Deere & Co.

Defense Department, U.S.

in lawsuit with GE

deferred compensation, deferred-compensation plans

COLI and

executive compensation and

financing of

401(k)s and

retiree benefits as

risks of

rules on

defined benefit plans

defined contribution plans

comparisons between cash-balance plans and

Dell

Deloitte & Touche

Delphi

Delta Air Lines

dental coverage

cutting of

detrimental reliance standard

Diebold

Dillard’s Inc.

disability benefits

denial of

lawsuits on

rules on

discrimination

executive liabilities and

401(k)s and

against lower-paid employees

Dolan, Jack

Dow Chemical

D’Souza, Julia

DuPont

E

early-retirement subsidies

lump-sum payouts and

pension assets for

pension cutting and

retiree health plans and

Edison Brothers Stores

Eggleston, Robert

Ehmer, Walt

Ell, Douglas

Emley, Ruth

Employee Retirement Income Security Act (ERISA)

disability benefits and

pension assets and

pension disclosure rules and

punitive damages and

retiree health plans and

employee stock ownership plans (ESOPs)

Enron

ERISA Advisory Council

executive liabilities

COLI and

discrimination issue and

financing of

health benefits and

risks in

shadow plans for

valuation of

executives

bonuses of

COLI on

compensation of

dissolving retiree benefits and

employee pension cutting and

401(k)s and

health benefits and

pension assets and

pension income and

pensions of, see supplemental executive retirement plans

ExxonMobil

F

Falk, William

Fannie Mae

Federal Deposit Insurance Corp.

FICA

Fidelity Investments Institutional Operations Co.

Financial Accounting Standards Board (FASB)

FAS 87 and

FAS 106 and

on retiree health plans

Finlay, Dave

Fletcher, Mary

Florida Power & Light

Ford, Scott

Ford Motor Co.

Foundation Coal Corp.

401(k) plans

cash-balance plans and

cutting employer contributions to

deferred-compensation and

discrimination issues and

ESOPs and

executives and

inadequacies of

investments in

pension cutting and

risks of

420 transfers

Fox News

Freeborn, Justin

Frias, Gonzalo

Fruehauf Trailer Corp.

G

Galloway, John Wesley

Gebhardtsbauer, Ron

Gemunder, Joel

GenCorp

General Electric (GE)

excess pension assets of

executive compensation at

lawsuit involving

General Motors (GM)

executive compensation at

lawsuits involving

pension income of

retiree health benefits at

Gerstner, Louis V., Jr.

Glass, Dennis

Goldman Sachs

Goodyear Tire & Rubber

Great Atlantic & Pacific Tea Co.

Green, Gene

Greene, William Britton

Grogan, Donald

Groom Law Group

Gulotta, Michael J.

H

Hammergren, John

Harrison, Michael J.

Hartford Life Insurance

Hartmarx

Hayes Lemmerz

health plans, health plan benefits

accounting issues and

for active vs. retired employees

black lung disease and

COLI and

costs of

cutting of

denial of

eligibility for

executives and

financing of

lawsuits and

of Lucent

national overhaul of

pension assets and

premiums of

pre-set spending caps on

retiree dropouts from

retiree portfolio liabilities and

rules on

valuations of

Hewitt Associates

Hillenbrand Industries Inc.

Honeywell

Huckabee, Mike

Hughes Aircraft

Hughes Aircraft Co. v. Jacobson

Hugo Boss

Hurwitz, Charles

I

IBM

backlash at

lump-sum payouts of

pension cutting at

pension income of

retiree health plan of

Icahn, Carl

Immelt, Jeffrey

individual retirement accounts (IRAs)

Intel

Internal Revenue Service (IRS)

COLI and

International Paper

investments, investment returns, investors

COLI and

executives and

in 401(k)s

pension assets and

pension income and

J

Jelly, Bill

Johnson, Daniel and Irma

JPMorgan Chase

Justice Department, U.S.

K

Kagan, Elena

Kallett, Peter J.

Kansas City Chiefs

Keegan, Robert

Kelsey-Hayes

Kies, Ken

Kimberly-Clark

Klein, James

Kmart

Kra, Ethan

Kraft Foods

Kramer, Mabel

KSOPs

Kwasha Lipton

L

Labor Department, U.S.

Langlie, Steven

Legacy costs

Levinson, Donald M.

life expectancies

lump-sum payouts and

life insurance

see also corporate-owned life insurance

Life Insurance Marketing and Research Association

Lincoln National Corp.

Lloyd’s of London

lobbying

COLI and

pension assets and

pension disclosure and

pension funding and

Locke, Gary

Lockheed Martin

Loewy, Fred

Lofgren, Eric

Logue, Ronald

Lopez, Noemi

Los Angeles Times

Lucent Technologies

death benefits and

executive compensation at

pension assets and

retiree health plan of

retiree portfolio of

lump-sum payouts:

disclosure rules on

employer benefits from

executive compensation and

in pension cutting

Lynch, Mark

M

McClendon, Aubrey K.

McClow, Roger

McConnell, Patricia

McDonnell, John

McDonnell Douglas

McGrath, Joseph

McKesson Corp.

Madison, Chester

Marine Engineers’ Beneficial Association

Marriott

Martin, Susan

Massey Energy

Massey Ferguson

Medicare

health care reform and

premiums of

prescription drug coverage of

retiree health plans and

subsidy

Medicare Advantage plans

Mercantile Stores

Mercer

pension cutting and

Merck

MetLife Inc.

Meyn, Gerald

Milliman Inc.

Mitchell, Stephen

Montgomery Ward

Motorola Inc.

Mulva, Jim

Mutual Benefit Life Insurance Co.

N

Nathenson, Eugene

National Association of Insurance Commissioners

National Association of Life Underwriters

National Convenience Stores (NCS)

National Football League (NFL)

Navistar International

Nestlé USA

New England Electric System

New York Times Co.

Nordstrom

Northrop Grumman Corp.

Northwest Airlines

O

Obama, Barack

Occidental Petroleum

Office of the Comptroller of the Currency

Office of Thrift Supervision

Omnicare

Omnicom

Onan Corp.

Oneida Ltd.

O’Neil, Howard

P

Pacific Gas & Electric (PG&E)

Pacific Lumber

Pacific State Bancorp

Palmisano, Sam

Palumbo, Frank

Parano, Joseph

Patient Protection and Affordable Care Act (2010)

Payne, William

Peksa, Ed

Pension Benefit Guaranty Corp. (PBGC)

pension equity plans (PEPs)

pension plan assets

benefit cutting and

excesses of

executives and

health plans and

lawsuits involving

retiree portfolios and

returns on

selling of

uses of

pension plan income

executives and

and expected rates of return

impact of contribution amounts on

investments and

mergers and acquisitions in

pension cutting and

pension plans, pension plan benefits:

calculation of

cutting of

deficits of

denial of

eligibility for

employee backlash on

errors in

freezing of

funding of

lawsuits involving

lies and deceptions involving

reporting on

rules on

security of

termination of

underfunding of

volatility of

Pension Protection Act

People’s Energy Corp.

Perelman, Ronald

Per-Se Technologies

Petertil, Jeffrey

Pitney Bowes Inc.

Pittman, Paul

Polster, Dan

Porter, Ken

Post, Glen

prescription drug benefits

cutting of

employer subsidies for

of Medicare

retiree health plans and

PricewaterhouseCoopers (PwC)

Procter & Gamble Co.

Prudential

public pension plans

Q

QSERPs, see Supplemental Retirement Plans, Qualified

R

Raytheon

reservation-of-rights clauses

restructurings

health plans and

pension assets for

retiree portfolios

health care liabilities of

pension liabilities of

Retirement Systems of Alabama

Revlon

Rexam

Reynolds, Margaret

Rice, Victor A.

RJR Nabisco

Rossman, Liz

Royal & Sun Alliance Co.

R.R. Donnelley

Russell, Elaine

Russo, Patricia

Ruwe, Judge Robert P.

Rydzel, James

S

Saint-Germain-de-Calberte

St. Joe Co.

Sanders, Bernie

Sauvigne, Donald

Schacht, Henry

Schiltz, Patrick

Scott, H. Lee, Jr.

Sears

Securities and Exchange Commission (SEC)

executive compensation and

Security Life of Denver Insurance Co.

Seidenberg, Ivan

severance payments

of Lucent

pension assets for

Seyfarth Shaw

Shadur, Milton

Shaklee, Albert

Sharpe, George

Shattuck, Mayo

Siegel, David

Singerman, Frederic

SKNL North America BV

Smit, Gerald

Smith, William

Social Security

COLI and

taxes and

Sprague v. General Motors

Sprigg, W. Va.

Stafford, John

State Street Corp.

Stember, John

Stillwagoner, Peggy

stock market:

crises in

pension assets and

stocks, stock options

executive compensation and

in 401(k)s

investing pension assets in

pension income and

Strella, Paul

supplemental executive retirement plans (SERPs)

calculation of

financing of

at Lucent

public pensions and

qualified (QSERPs)

regular workers’ pensions and

reporting on

risks of

rules on

Supreme Court, U.S.

ERISA and

on Varity case

T

taxes

COLI and

disability benefits and

discrimination issues and

executives and

401(k)s and

health care and

pension assets and

pension funding and

and subsidies for prescription drug benefits

Taylor, Bill

Taylor, Rhada

Teledyne

Tibbs, Don

Tillerson, Rex

Tillman, Felipe M.

Torrie, William

Towers Perrin

pension cutting and

on retiree health plans

Towers Watson

Travelers Insurance Co.

TRW

U

Ugoretz, Mark

Union Club

unions

dissolving retiree benefits and

excess pension assets and

lawsuits against retired members of

retiree health plans and

Unisys

United Airlines

United Auto Workers

United Parcel Service (UPS)

United Steelworkers of America

Unite Here

Upper Big Branch Mine disaster

US Airways

U.S. Court of Federal Claims

USX–U.S. Steel Group

V

Valero Energy Corp.

Van Dyke, John

Varity Corporation:

dissolving retiree benefits and

lawsuits and

Project Sunshine of

Verizon Communications

excess pension plan assets of

health care and

Vine, John

W

Wachovia Corp.

Waldron, Denis

Walker, Lorenzo

Wall Street Journal, The

Wal-Mart

Walt Disney

Washington, Victor

Watson Wyatt Worldwide

on lump-sum payouts

Waxman, Henry

Webster, Mike

Wellman, Jill

Wells Fargo

Western Electric

Lucent and

Whirlpool

Williams, Delvin

Winn-Dixie Stores

workers’ compensation

World Trade Center

Wotus, Stanley

W.R. Grace

Wyeth

X

Xerox

Y

Yarter, Chuck

Z

Zellers, Mark