An online, clickable version of this newsletter is available at:
http://benefitslink.com/2004/2004_09_22_retirement.html

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BenefitsLink Retirement Plans Newsletter
(Plain Text Format)

September 22, 2004
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We thank and invite your attention to today's sponsor:

www.ftwilliam.com
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Register for our free on-line demo! (Advert.)

   <URL:http://benefitslink.com/cgi/a_d.cgi?a_d=2004_09_22_retirement>
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(Click on above address, or copy and paste it into your web browser, to learn more.)

www.ftwilliam.com offers the employee benefits professional the
highest quality plan documents and forms at highly competitive
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Prices include access for five concurrent users.

(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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PBGC Disaster Relief Announcement updated September 20,
2004

   <URL:http://www.pbgc.gov/laws/techupdates/dra04-21.htm>
   http://www.pbgc.gov/laws/techupdates/dra04-21.htm

   Excerpt: "The Pension Benefit Guaranty Corporation is
   waiving certain penalties and extending certain
   deadlines in response to the major disaster declared by
   the President of the United States on account of damages
   from Tropical Storm Bonnie and Hurricane Charley during
   the period August 11-30, 2004, in Florida." (Pension
   Benefit Guaranty Corporation)

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Overview: ERISA for Securities Professionals (PDF)

   <URL:http://www.groom.com/files/articles/95.pdf>
   http://www.groom.com/files/articles/95.pdf

   30 pages. Excerpt: "The ...[article] is an overview of how
   the Employee Retirement Income Security Act of 1974, as
   amended ('ERISA'), applies to securities professionals
   such as registered investment advisers ('RIAs') and
   registered broker-dealers who advise, manage, or trade
   for investment portfolios of employee benefit plans
   subject to ERISA." (Richard K. Matta at Groom Law Group)

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Proposal to Reinvent Retirement Income in America with the
American Freedom 401(k) Plan

   <URL:http://www.ncpa.org/pub/st/st248/s248j.html>
   http://www.ncpa.org/pub/st/st248/s248j.html

   Excerpt: "[W]e propose a new type of 401(k) plan, which we
   call the American Freedom 401(k). Employees now in a
   401(k) plan should have a choice of remaining there or
   moving to the American Freedom 401(k) plan." (National
   Center for Policy Analysis)

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ICI Statement on Disclosure to Plan Sponsors and
Participants before the ERISA Advisory Council

   <URL:http://www.ici.org/issues/ret/04_dol_krentzman_tmny.html>
   http://www.ici.org/issues/ret/04_dol_krentzman_tmny.html

   Excerpt: "Electronic media should be fully utilized and
   encouraged in providing disclosures under ERISA. Given
   advances in technology and the accessibility of
   information via the Internet, the Council should
   evaluate and strongly encourage the effective use of
   electronic media with regard to its disclosure
   initiatives." (Investment Company Institute (ICI))

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Overview: Tax Planning for Servants of God: Unique Tax
Rules Apply to Members of the Clergy

   <URL:http://www.aicpa.org/pubs/jofa/oct2004/mcnair.htm>
   http://www.aicpa.org/pubs/jofa/oct2004/mcnair.htm

   Excerpt: "Special tax rules apply to members of the clergy.
   This article discusses what CPAs need to know about the
   unique housing allowance, tax status and retirement plan
   options available for this special group of clients."
   (American Institute of Certified Public Accountants)

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DOD Needs More Data Before Making Costly Changes to the
Military Reserve Retirement System (PDF)

   <URL:http://www.gao.gov/new.items/d041005.pdf>
   http://www.gao.gov/new.items/d041005.pdf

   61 pages. Excerpt: "Currently, five legislative proposals exist that
   would lower the age when eligible reservists can receive
   their annuities." (U.S. Government Accountability
   Office)

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Question and Answer Session with Kevin Hassett on Public
Pension Fund Proxy Voting Issues

   <URL:http://www.plansponsor.com/magazine_type1/?RECORD_ID=26751>
   http://www.plansponsor.com/magazine_type1/?RECORD_ID=26751

   Excerpt: "After several years of complacency, public
   pension funds vocally called for corporate governance
   reforms in the 2004 proxy season.... Another critic is
   Kevin Hassett, director of economic policy studies at
   the American Enterprise Institute for Public Policy
   Research. .... Hassett gave PLANSPONSOR his views as to
   why he believes rules regarding public pension funds'
   proxy voting should be changed." (PLANSPONSOR.com;
   one-time registration required)

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Lack of CSRS Legislation for the USPS Could Mean Big
Pension Payments and Higher Mailing Costs

   <URL:http://www.dmnews.com/cgi-bin/artprevbot.cgi?article_id=30468>
   http://www.dmnews.com/cgi-bin/artprevbot.cgi?article_id=30468

   Excerpt: "Without legislative relief, the U.S. Postal
   Service will have to pay Civil Service Retirement System
   pension benefits related to the military service of
   postal retirees -- a $27 billion obligation -- to the
   Treasury Department. No other federal agency has to make
   this payment." (DM News)

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N.C. Candidate, Republican Jim Snyder, Unveils Retirement
Plan for North Carolina Children

   <URL:http://www.tallahassee.com/mld/tallahassee/news/9725849.htm>
   http://www.tallahassee.com/mld/tallahassee/news/9725849.htm

   Excerpt: "A candidate for lieutenant governor wants North
   Carolina to make an investment in its children,
   literally: $700 to every baby born in the state, to be
   plowed into mutual funds." (AP via Tallahassee Democrat)

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Kerry Vowing to Shield Government-Provided Retirement
Benefits

   <URL:http://www.nytimes.com/aponline/national/AP-Kerry.html>
   http://www.nytimes.com/aponline/national/AP-Kerry.html

   Excerpt: "John Kerry is reassuring voters, in a state rich
   in retirees, that a Democratic administration would
   protect the two pillars of retirement benefits, Social
   Security and Medicare." (AP via The New York Times;
   one-time registration required)

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The Politics of Social Security: Kerry to Use Study to Call
Bush Plan a Wall Street Windfall

   <URL:http://www.washingtonpost.com/wp-dyn/articles/A39923-2004Sep21.html>
   http://www.washingtonpost.com/wp-dyn/articles/A39923-2004Sep21.html

   Excerpt: "President Bush's push to create individual
   investment accounts in the Social Security system would
   hand financial services firms a windfall totaling $940
   billion over 75 years, according to a University of
   Chicago study to be released today. Sen. John F. Kerry
   plans to use the paper, by economist Austan Goolsbee, as
   he campaigns in Florida today, hoping to open a new line
   of attack against Bush." (The Washington Post; one-time
   registration required)


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Links To Items on Executive Comp, Benefits In General

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Discussion on the Application of the QDRO Rules to
Nonqualified Deferred Compensation Arrangements

   <URL:http://www.bnatax.com/tm/insights_NovCPJ.htm>
   http://www.bnatax.com/tm/insights_NovCPJ.htm

   Transcript. Excerpt: "The topic centers on the application
   of the qualified domestic relations order (QDRO) rules
   to nonqualified deferred compensation arrangements
   (e.g., 'top-hat' plans), and the tax implications that
   result from the division and the transfer of a portion
   of a participant's nonqualified deferred compensation to
   a former spouse in connection with divorce." (BNA Tax
   Management)

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US Airways Pilot Pay Would Be Cut 20% Under Newest
Management Proposal

   <URL:http://www.nytimes.com/aponline/business/AP-US-Airways-Unions.html>
   http://www.nytimes.com/aponline/business/AP-US-Airways-Unions.html

   Excerpt: "US Airways pilots would take pay cuts totaling
   19.5 percent and senior officers could lose job
   protections under a new proposal advanced by the
   cash-strapped company, which is now flying under
   bankrup.tcy protection." (AP via The New York Times;
   one-time registration required)

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US Airways Tightens Salary Screws on Unions

   <URL:http://pittsburghlive.com/x/tribune-review/trib/regional/s_253699.html>
   http://pittsburghlive.com/x/tribune-review/trib/regional/s_253699.html

   Excerpt: "Bankrupt US Airways is seeking bigger employee
   givebacks in new concession proposals it is presenting
   to its four major unions. Labor leaders said the company
   will seek to impose the new terms on workers when it
   asks a federal judge to terminate labor contracts."
   (Pittsburgh Tribune-Review)

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Overview of DOL's Draft USERRA Regulations

   <URL:http://www.benefitscounsel.com/archives/001202.html>
   http://www.benefitscounsel.com/archives/001202.html

   Excerpt: "The Department of Labor (DOL) announced that it
   has published draft regulations that interpret the
   Uniformed Services Employment and Reemployment Act of
   1994 (USERRA). The regulations are in Question and
   Answer format.' This blog notes the Health Plan Coverage
   and Pension plan benefit issues covered in the draft
   regulations. (Attorney B. Janell Grenier on
   BenefitsBlog.com)

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DOL Proposes Rules to Clarify Job Protections for
Reservists Under USERRA

   <URL:http://www.philly.com/mld/inquirer/news/nation/9716933.htm>
   http://www.philly.com/mld/inquirer/news/nation/9716933.htm

   Excerpt: "The Bush administration proposed new regulations
   yesterday aimed at clarifying employment protections for
   veterans and reservists returning from active duty." (AP
   via The Philadelphia Inquirer; one-time registration
   required)

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Overview: Section 404 Compliance in the Annual Reports of
Publicly Traded Companies

   <URL:http://www.aicpa.org/pubs/jofa/oct2004/ramos.htm>
   http://www.aicpa.org/pubs/jofa/oct2004/ramos.htm

   Excerpt: "Under Sarbanes-Oxley there are new requirements
   for including information on internal controls in a
   publicly traded company's annual report. The rules say
   management must be able to identify in these reports any
   control issues that exist." (American Institute of
   Certified Public Accountants)

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Telecommuting Rises Among the Executive Ranks

   
<URL:http://www.sfgate.com/cgi-bin/article.cgi?file=/news/archive/2004/09/21/financial1021EDT0064.DTL>
   
http://www.sfgate.com/cgi-bin/article.cgi?file=/news/archive/2004/09/21/financial1021EDT0064.DTL

   Excerpt: "Telecommuting, once primarily the domain of
   lower-level and technical employees, increasingly is
   moving into the senior management ranks. The reasons
   driving the trend are diverse: Faster broadband Internet
   connections between home and office; the Sept. 11, 2001
   terror attacks, which made companies recognize the value
   of placing executives apart geographically to help
   reduce disruptions; and managers' increasing comfort
   with the idea of working remotely." (Wall Street Journal
   via SFGate.com)


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Newly Posted Events

401(k) Plan Best Practices for Decision Makers
   Nationwide on September 30, 2004
   presented by PLANSPONSOR
      <URL:http://benefitslink.com/events/detail.php?id=38765>
      http://benefitslink.com/events/detail.php?id=38765

401(k) Plans
   in Washington on September 28, 2004
   presented by Employee Benefits Institute of America Inc. (EBIA)
      <URL:http://benefitslink.com/events/detail.php?id=38761>
      http://benefitslink.com/events/detail.php?id=38761

ERISA Update Seminar :  "Hot" Pension Topics, Plan Design, Current Events and Mergers 
& Acquisitions
   in Florida on November 12, 2004
   presented by GrayRobinson, P.A.
      <URL:http://benefitslink.com/events/detail.php?id=38767>
      http://benefitslink.com/events/detail.php?id=38767

Fiduciary Liability, The Line in the Sand - A Workbook Session to Create & Update Your 
Investment Policy Statement.
   Nationwide on September 23, 2004
   presented by PLANSPONSOR
      <URL:http://benefitslink.com/events/detail.php?id=38763>
      http://benefitslink.com/events/detail.php?id=38763

How to Determine & Lower Your 401(k) Plan Fees
   Nationwide on October 7, 2004
   presented by PLANSPONSOR
      <URL:http://benefitslink.com/events/detail.php?id=38766>
      http://benefitslink.com/events/detail.php?id=38766

PLANSPONSOR Pathfinder Demo - for Advisors
   Nationwide on September 22, 2004
   presented by PLANSPONSOR
      <URL:http://benefitslink.com/events/detail.php?id=38762>
      http://benefitslink.com/events/detail.php?id=38762

PLANSPONSOR Pathfinder Demo - for Plan Sponsors
   Nationwide on September 28, 2004
   presented by PLANSPONSOR
      <URL:http://benefitslink.com/events/detail.php?id=38764>
      http://benefitslink.com/events/detail.php?id=38764

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


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Newly Posted Press Releases

McKay Hochman Cafeteria Plan Documents Now Available Online
   (McKay Hochman Co., Inc.)
   http://benefitslink.com/pr/detail.php?id=38321

2004 Participant Notice Released
   (Pension Benefit Guaranty Corporation (PBGC))
   http://benefitslink.com/pr/detail.php?id=38317

PBGC Promotes Premium E-Filing 
   (Pension Benefit Guaranty Corporation (PBGC))
   http://benefitslink.com/pr/detail.php?id=38319

IRS Grants Tax Relief for Hurricane Ivan Victims
   (Internal Revenue Service (IRS))
   http://benefitslink.com/pr/detail.php?id=38322

ICI Testifies in Support of Improvements to Retirement Plan Disclosure
   (Investment Company Institute)
   http://benefitslink.com/pr/detail.php?id=38323

ERISA Advisory Council to Hold September 2004 Meetings
   (U.S. Department of Labor, Office of Public Affairs, Washington, D.C.)
   http://benefitslink.com/pr/detail.php?id=38320

Moms Go to the Office to Reduce Stress; Working Mother Names 
2004 List of 100 Best Companies for Working Mothers; 
Trends Include Increased Attention To Health and Wellness Programs 
   (Working Mother Media)
   http://benefitslink.com/pr/detail.php?id=38318

DataDeed Now Offered As An Employee Benefit 
   (ad hoc America, Inc.)
   http://benefitslink.com/pr/detail.php?id=38324

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


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

Retirement Consultant
   for Towers Perrin
   in CT, DC, GA, MA, NC, NJ, NY, PA
   http://benefitslink.com/modperl/show_a_job.cgi?database_id=H38844

Benefit Specialist
   for ProView
   in CA
   http://benefitslink.com/modperl/show_a_job.cgi?database_id=H40579

Retirement Consulting Actuary
   for Hand Benefits & Trust
   in TX
   http://benefitslink.com/modperl/show_a_job.cgi?database_id=H40582

Actuarial Assistant
   for Hand Benefits & Trust
   in TX
   http://benefitslink.com/modperl/show_a_job.cgi?database_id=H40583

Enrolled Actuary
   for Actuarial Consultants, Inc.
   in CA
   http://benefitslink.com/modperl/show_a_job.cgi?database_id=H40584

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


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