"The board essentially held their ground," said Bill Miner, an actuary with the Wyatt Company, a benefits consulting firm.

Last year alone, shareholders filed 347 suits against directors, according to the Wyatt Company, consultants.

"Employers should press the medical community to get their house in order," said Lance D. Tane, a consultant with the Wyatt Company, a benefits concern.

And the Wyatt Company, a benefits consulting firm, recently published a study of employees' attitudes that indicates new interest in the role of the work force.

The study, by the Wyatt Company, a national management consulting firm, found that less than half the companies surveyed had reached their goals in saving money and reducing staff.

Most, but not all, 401(k) plans already have loan provisions, according to a survey by the Wyatt Company, another employee benefit consulting firm.

Bill Miner, an actuary with the Wyatt Company, a benefits consulting firm, said one problem was predicting the rate of increase in medical costs.

Michael D. Busby, the head of business development at the Wyatt Company, a leading benefits-and-compensation consultant, applauded the concept.

"Corporations are certainly not happy about this, but they understand," said Richard Joss, an actuary with the Wyatt Company, a pension consulting firm.

The Wyatt Company, a consulting firm specializing in benefit planning and compensation, demonstrated Benefit Connection last week.