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Special Section on Retirement Planning
Public Employee Retirement Planning 
by Gordon Tiffany
Public employees' retirement benefits and career patterns differ significantly from private sector employees. Providing adequate flexibility may need greater attention than ensuring lifetime income.
Public Sector Retirement Systems: What Does the Future Hold?
by William B. Fornia
Public pension plans will continue to search for cost-sharing retiree health care solutions and may shift to a defined contribution emphasis. Fiduciary responsibility will be highlighted.
Educate and Enable: Building a Quality Retirement Begins With Educating Apprentices
by Andrew Caccholi and Dan Brennan
Throughout a four-year retirement education program, Sheet Metal Workers Local No. 27 in Farmingdale, New Jersey is preparing their apprentices and members for retirement—now.
Investment Education for the 21st Century: Dispelling the Myths and Undoing the Errors
by Richard D. Glass, CEBS and Stan Marshall
Employers and sponsors should provide gap analyses, which show participants their progress toward retirement goals and recommend a contribution level to meet those goals.
Special Section on Ancillary Benefits
The Changing World of Ancillary Benefits
by Anne Chalupa Taylor, CEBS
Amid salary and health care benefit cuts, ancillary benefits such as dental, life insurance, long-term disability and vision coverage can communicate employers' concern for their employees as well as serve as recruitment and retention tools.
A Review of Dental Plans: PPOs and Referral Plans to Dominate Future
by Thomas L. Boe and Elaine Davis
This important benefit has changed greatly in the last 20 years. Referral or access plans now seem to be the plans of choice.
General Articles
What Makes an Organization a Great Place to Work?
by Chris Howe
A special research report to the International Foundation shows the level of employee engagement, both emotional and intellectual, is the key.
Health Plan Diagnostics: What Plan Sponsors and Trustees Need to Know
by Donna Lynne, CEBS
Understand where cost pressures are coming from, how the plan compares to other plans and the key characteristics of covered groups. Two case studies illustrate positive solutions to cost increases.
Management of the Cross Border Employees Function
by Erwin Janush
Many multinationals are considering various staffing strategies, restructuring assignment development and looking for appropriate but more tax-effective and cost-effective provision and delivery of compensation to cross border employees.
Converting Unused Vacation Days to Retiree Medical Benefits: A Proposed Partial Solution to an Emerging National Crisis
by Donald R. Saxon
One way to help fund this area of compensation could be transferring unused vacation and sick days to an employee's tax-free account in a VEBA trust.
Redirecting Employer Contributions
by Frank C. Sabatino
Trustees that serve a group of related plans may reallocate future contribution streams among the plans for the participants' welfare.
Using a 401(h) Account to Fund Retiree Health Benefits From Your Pension Plan
by David Lee and Eduardo Singerman
If a health and welfare plan covering retirees faces financial shortfalls, administrators and trustees can fund retiree health benefit payments from a related pension plan that may be in better condition.
Fiduciary Liability Insurance Issues for Trustees: Limits, Pricing and Protection
by Brian L. Smith
Trustees can become better buyers and decision makers, and achieve excellent due diligence documentation by using a fiduciary liability database to benchmark the limits of liability purchased, premiums paid and premium increases experienced against similar buyers' experience.
Current Literature