Retirement Heist: how companies plunder and profit from the nest eggs of American workers

Constellation Energy

Continental Can

corporate-owned life insurance (COLI)

BOLI and

as cash-value policies

death benefits of

death rates and

disclosure on

executive liabilities and

in funding retiree benefits

insurable interest issue in

lawsuits on

on middle managers

obtaining employees’ consent for

payouts of

rules on

coverage test

Covington & Burling

Craven, Charlie

Crown Cork & Seal

Cummins Inc.

Cyprus Mines

D’Andrea, Jacqueline

Darbee, Peter

Daugherty, Elmer

death audits

death benefits

of COLI

cutting of

Lucent and

“Death Run,”

Deere & Co.

Defense Department, U.S.

in lawsuit with GE

deferred compensation, deferred-compensation plans

COLI and

executive compensation and

financing of

401(k)s and

retiree benefits as

risks of

rules on

defined benefit plans

defined contribution plans

comparisons between cash-balance plans and

Dell

Deloitte & Touche

Delphi

Delta Air Lines

dental coverage

cutting of

detrimental reliance standard

Diebold

Dillard’s Inc.

disability benefits

denial of

lawsuits on

rules on

discrimination

executive liabilities and

401(k)s and

against lower-paid employees

Dolan, Jack

Dow Chemical

D’Souza, Julia

DuPont

early-retirement subsidies

lump-sum payouts and

pension assets for

pension cutting and

retiree health plans and

Edison Brothers Stores

Eggleston, Robert

Ehmer, Walt

Ell, Douglas

Emley, Ruth

Employee Retirement Income Security Act (ERISA)

disability benefits and

pension assets and

pension disclosure rules and

punitive damages and

retiree health plans and

employee stock ownership plans (ESOPs)

Enron

ERISA Advisory Council

executive liabilities

COLI and

discrimination issue and

financing of

health benefits and

risks in

shadow plans for

valuation of

executives

bonuses of

COLI on

compensation of

dissolving retiree benefits and

employee pension cutting and

401(k)s and

health benefits and

pension assets and

pension income and

pensions of, see supplemental executive retirement plans

ExxonMobil

Falk, William

Fannie Mae

Federal Deposit Insurance Corp.

FICA

Fidelity Investments Institutional Operations Co.

Financial Accounting Standards Board (FASB)

FAS 87 and

FAS 106 and

on retiree health plans

Finlay, Dave

Fletcher, Mary

Florida Power & Light

Ford, Scott

Ford Motor Co.

Foundation Coal Corp.

401(k) plans

cash-balance plans and

cutting employer contributions to

deferred-compensation and

discrimination issues and

ESOPs and

executives and

inadequacies of

investments in

pension cutting and

risks of

420 transfers

Fox News

Freeborn, Justin

Frias, Gonzalo

Fruehauf Trailer Corp.

Galloway, John Wesley

Gebhardtsbauer, Ron

Gemunder, Joel

GenCorp

General Electric (GE)

excess pension assets of

executive compensation at

lawsuit involving

General Motors (GM)

executive compensation at

lawsuits involving

pension income of

retiree health benefits at

Gerstner, Louis V., Jr.

Glass, Dennis

Goldman Sachs

Goodyear Tire & Rubber

Great Atlantic & Pacific Tea Co.

Green, Gene

Greene, William Britton

Grogan, Donald

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