Retirement Benefits With under-funded retirement plans recently forcing companies such as US Airways into bankruptcy, and IBM into efforts to restructure future retirement plans, the threat of social security shortfalls looming on the horizon, and business trends today focusing on cost minimization, traditional benefit packages have been pared down in order to maximize a company's profit while maintaining the ability to attract talented employees. Retirement benefits have not been immune to these changes, and what …showed first 75 words of 1117 total…

…showed last 75 words of 1117 total…University of Phoenix Custom Edition e-text]. New York: McGraw-Hill/Irwin. Retrieved April 18, 2006, from University of Phoenix Resource, <Tab/> MGT/431-Human Resources Management. <Tab/>Web Site: https://ecampus.phoenix.edu/secure/resource/resource.asp U.S. Department of Labor. (2006). Employee Retirement Income Security Act - ERISA. <Tab/>Retrieved May 14, 2006, from: http://www.dol.gov/dol/topic/health-plans/erisa.htm <Tab/>