HRM textbook

CHAPTER 13 BENEFITS AND SERVICES 455
instance, in terms of reducing benefits,
making people wait longer for benefits,
or making some people pay more for
benefits) will be necessary. John Kilgour,
Social Security in the 21st Century,
Compensation & Benefits Review 42, no. 6
(2010), pp. 459 469.
84. In addition, tax rates under the Medicare
program are 1.45 percent for employees
and employers. http://ssa-custhelp.ssa.
gov/app/answers/detail/a_id/240/~/2011-
social-security-tax-rate-and-maximumtaxable-earnings,
accessed June 1, 2011
85. Martocchio, Strategic Compensation,
pp. 245 248; and Lin Grensing-Pophal,
A Pension Formula that Pays Off, HR
Magazine (February 2003), pp. 58 62.
86. For one recent example of how to do this,
see Gail Nichols, Reviewing and Redesigning
Retirement Plans, Compensation &
Benefits Review, May/June 2008, pp. 40 47.
87. Many employers are considering terminating
their plans but most employers are
considering instead either ceasing benefits
accruals for all participants or just
for future participants. Michael Cotter,
The Big Freeze: The Next Phase in the
Decline of Defined Benefit Plans,
Compensation & Benefits Review, March/
April 2009, pp. 44 53.
88. Jessica Marquez, More Workers Yanking
Money Out of 401(k)s, Workforce Management,
August 11, 2008, p. 4.
89. Nancy Pridgen, The Duty to Monitor
Appointed Fiduciaries Under ERISA,
Compensation & Benefits Review,September/
October 2007, pp. 46 51; Individual
401(k) Plan Participant Can Sue Plan Fiduciary
for Losses, Justices Rule, BNA Bulletin
to Management, February 20, 2008, p. 65.
90. Lindsay Wyatt, 401(k) Conversion: It s as
Easy as Riding a Bike, Workforce, April
1997, p. 66. See also Carolyn Hirschman,
Growing Pains. Employers and Employees
Alike Have Lots to Learn About
401(k) Plans, HR Magazine, June 2002,
pp. 30 38.
91. Benefit Trends: Automatic Enrollment
Takes Off, Compensation & Benefits
Review, September/October 2008, p. 14.
92. For a discussion, see Jewel Esposito,
Avoiding 401(k) ERISA Disasters,
Compensation & Benefits Review 42, no. 1
(January/February 2010), pp. 39 45.
93. Jack VanDerhei, The Pension Protection
Act and 401(k)s, The Wall Street Journal,
April 20, 2008, p. 12.
94. Jessica Marquez, Retirement Out of Reach,
Workforce Management, November 3, 2008,
pp. 1, 24.
95. Wyatt, 401(k) Conversion, p. 20.
96. New Pension Law Plus a Recent Court
Ruling Doom Age-Related Suits, Practitioners
Say, BNA Bulletin to Management
57, no. 36 (September 5, 2006),
pp. 281 282; and www.dol.gov/ebsa/FAQs/
faq_consumer_cashbalanceplans.html,
accessed January 9, 2010.
97. Harold Burlingame and Michael Gulotta,
Cash Balance Pension Plan Facilitates
Restructuring the Workforce at AT&T,
Compensation & Benefits Review, November/
December 1998, pp. 25 31; Eric Lekus,
When Are Cash Balance Pension Plans the
Right Choice? BNA Bulletin to Management,
January 28, 1999, p. 7; Jerry Geisel,
IRS releases long-awaited cash balance
guidance, Pensions & Investments 38 no. 22
(November 1 2010), p. 22.
98. This is based on Eric Parmenter,
Employee Benefit Compliance Checklist,
Compensation & Benefits Review,
May/June 2002, pp. 29 38.
99. www.pbgc.gov/about/faq/pg/general-faqsabout-pbgc.html,
accessed June 1, 2011.
100. Patrick Kiger, Early-Retirement Plans
Backfire, Driving Up Costs Instead of
Cutting Them, Workforce Management,
January 2004, pp. 66 68.
101. Benefits Cost Control Solutions to
Consider Now, HR Focus 80, no. 11
(November 2003), p. 1.
102. Johanna Rodgers, Web Based Apps
Simplify Employee Benefits, Insurance
and Technology 28, no. 11 (November
2003), p. 21. See also www.benelogic.com/,
accessed June 28, 2011.
103. Ibid.
104. Scott Harper, Online Resources System
Boosts Worker Awareness, BNA Bulletin
to Management, April 10, 2007, p. 119.
105. Drew Robb, A Total View of Employee
Records, HR Magazine, August 2007,
pp. 93 96.
106. Carolyn Hirschman, Employees Choice,
HR Magazine, February 2006, pp. 95 99.
107. Joseph O Connell, Using Employee Assistance
Programs to Avoid Crises, Long
Island Business News, April 19, 2002, p. 10.
108. See Scott MacDonald et al., Absenteeism
and Other Workplace Indicators of
Employee Assistance Program Clients and
Matched Controls, Employee Assistance
Quarterly 15, no. 3 (2000), pp. 51 58. See
also Paul Courtis et al., Performance
Measures in the Employee Assistance Program,
Employee Assistance Quarterly 19,
no. 3 (2005), pp. 45 58.
109. See, for example, Donna Owens, EAPs
for a Diverse World, HR Magazine,
October 2006, pp. 91 96.
110. EAP Providers, Workforce Management,
July 14, 2008, p. 16.
111. Fathers Fighting to Keep Work Life
Balance Are Finding Employers Firmly
in their Corner, BNA Bulletin to Management
56, no. 24 (June 14, 2005), p. 185.
112. Susan Wells, Are You Too Family-Friendly?
HR Magazine, October 2007, pp. 35 39.
113. Maureen Hannay and Melissa Northam,
Low-Cost Strategies for Employee Retention,
Compensation & Benefits Review,
July/August 2000, pp. 65 72. See also
Roseanne Geisel, Responding to Changing
Ideas of Family, HR Magazine, August
2004, pp. 89 98.
114. Child Care Options, BNA Bulletin to
Management, July 4, 1996, p. 212. See also
Child Care Report Boasts of Its Benefit
to California Economy, Knight Ridder/
Tribune Business News, January 9, 2003,
item 03009011.
115. Patrick Kiger, A Case for Childcare,
Workforce Management, April 2004,
pp. 34 40.
116. www. SHRM.org/reward s /librar y,
accessed December 23, 2006. See also
Kathy Gurchiek, Give Us Your Sick,
HR Magazine, January 2007, pp. 91 93.
117. Kelli Earhart, R. Dennis Middlemist, and
Willie Hopkins, Elder Care: An Emerging
Assistance Issue, Employee Assistance
Quarterly 8, no. 3 (1993), pp. 1 10. See also,
Finding a Balance Between Conflicting
Responsibilities: Work and Caring for
Aging Parents, Monday Business Briefing,
July 7, 2004; and Employers Feel Impact of
Eldercare: Some Expanded Benefits for
Workers, Knight Ridder/Tribune Business
News, June 13, 2004, item 04165011.
118. Employers Gain from Elder Care
Programs by Boosting Workers Morale,
Productivity, BNA Bulletin to Management
57, no. 10 (March 7, 2006), pp. 73 74.
119. Rudy Yandrick, Elder Care Grows Up,
HR Magazine, November 2001, pp. 72 77.
120. Matthew Boyle, How to Cut Perks Without
Killing Morale, Fortune, February 19,
2001, pp. 241 244.
121. Susan Lambert, Added Benefits: The
Link Between Work Life Benefits and
Organizational Citizenship Behavior,
Academy of Management Journal 43, no. 5
(2000), pp. 801 815. Timothy Judge et
al., Work Family Conflict and Emotions:
Effects at Work and Home, Personnel
Psychology 59 (2006), pp. 779 814.
122. Rising Gas Prices Prompting Employers
to Consider Varied Computer Benefit
Options, BNA Bulletin to Management,
June 20, 2008, p. 201.
123. Mary Burke, Euren Esen, and Jessica
Cullison, 2003 Benefits Survey, SHRM/
SHRM Foundation, 1800 Duke Street,
Alexandria VA, 2003, p. 30. See also Michael
Laff, U.S. Employers Tighten Reins on
Tuition Reimbursement, Training &
Development, July 2006, p. 18.
124. Richard Buddin and Kanika Kapur, The
Effect of Employer-Sponsored Education
on Job Mobility: Evidence from the U.S.
Navy, Industrial Relations 44, no. 2 (April
2005), pp. 341 363.
125. What You Need to Know to Provide
Domestic Partner Benefits, HR Focus 80,
no. 3 (August 2003), p. 3.
126. Carolyn Shapiro, More Companies
Cover Benefits for Employee s Domestic
Partners, Knight-Ridder/Tribune Business
News, July 20, 2003.
127. Couples Want Flexible Leave, Benefits,
BNA Bulletin to Management, February 19,
1998, p. 53; SHRM, 2003 Benefits Survey,
p. 14. See also Paul Harris, Flexible Work