Ellen Schultz - Retirement Heist

Groom Law Group

Gulotta, Michael J.

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

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

Jelly, Bill

Johnson, Daniel and Irma

JPMorgan Chase

Justice Department, U.S.

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

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

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.

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

Obama, Barack

Occidental Petroleum

Office of the Comptroller of the Currency

Office of Thrift Supervision

Omnicare

Omnicom

Onan Corp.

Oneida Ltd.

O’Neil, Howard

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

QSERPs, see Supplemental Retirement Plans, Qualified

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

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

taxes

COLI and

disability benefits and

discrimination issues and

executives and

401(k)s and