Still these benefits plans are being promoted to other city officials across the country.

"The design of benefits plans is just not an issue in negotiation now."

Table 3 is for employees in a defined benefit plan.

Through Section 125, companies are able to provide their employees a benefit plan at no cost to the employer.

The middle of the road, third party fire and theft, is what we call the increasing benefit plan.

There are five main types of these flexible benefit plans.

They would also retain their rights under the company's stock options and other benefit plans.

In a defined benefit plan, the employer takes the investment risk.

The company also recorded a charge of about $90 million relating to changes in the benefit plan.

The benefits plan was intended to let employees keep the larger of the two salaries.