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Cultivating effective corporate cultures

This global survey of over 1,900 organizations examines factors that influence corporate culture, such as talent shortages. It also discusses best practices for managing culture and strategies that will affect corporate cultures over the next decade. (American Management Association, 2008, 76 pages) More  | Article

Encouraging late-starters to save for retirement

Only about 25 percent of those age 55 and older have accumulated $100,000 in savings, this author says. Aggressive saving beginning at age 40, however, can go far toward improving one's financial security. (Accounting Today, October 20-November 2, 2008, 2 pages) More  | Article

Hearts at stake -- Communication in M&As

"Communication is a crucial strategic tool in the integration process that follows a merger or an acquisition. M&As differ from other changes as virtually everything is at stake -- both practical issues as well as the corporate identity." (Corporate Communications, Vol. 13, No. 1, 2008, 13 pages) More  | Article

When to serve notice

"The Pension Protection Act of 2006 (PPA) caused significant changes to many notice and reporting obligations under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code of 1986 (IRC)." (Benefits Law Journal, Winter 2008, 14 pages) More  | Article

Using competency models to target training needs

Competency models that define the knowledge, skills and attitudes required for high performance are helpful in assessing training needs, this article says. It describes methods for assessing training needs. (T+D, December 2008, 7 pages) More  | Article

State of the USA health indicators

The Institute of Medicine recommends 20 health indicators for measuring the health and well-being of Americans. In this summary of the full report, the IOM briefly describes each indicator. (Institute of Medicine, December 2008, 4 pages) More  | Article

Excess benefit transaction audits

"The "big-ticket" items in an EBT audit focus on excessive compensation of top executives and on other non-fair market value financial transactions...between the ATEO and a disqualified person...." (Taxation of Exempts, November/December 2008, 16 pages) More  | Article

Funding post-retirement medical benefits

Listing accounting, benefits security, cash flow and taxes as key components of funding post-retirement medical benefits, this article reviews guiding principles related to funding and the management of plan assets and liabilities. (Journal of Pension Planning and Compliance, Winter 2009, 8 pages) More  | Article

Unintended consequences of pension freezes

Policymakers should discourage public pensions from freezing defined benefit plans in favor of defined contribution plans, these authors warn. They argue this trend among private employers is driving up costs and weakening retirement security. (National Institute on Retirement Security, October 2008, 8 pages) More  | Article

Affordable state-sponsored health care access

The working uninsured account for 38 million of the 47 million uninsured in the US. This article looks at Connecticut's Charter Oak Health Plan, a state-subsidized, public-private plan launched to bridge the gap for that state's uninsured residents. (Managed Healthcare Executive, November 2008, 4 pages) More  | Article

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