A higher-paid employee could walk away with close to $1 million.

So does the huge contingent of temporary workers who often take slots once held by higher-paid regular employees.

Those managers' judgments are then used to force out higher-paid employees and to discriminate, she said.

Denying the existence of a two-tier system, the statement said "no effort is being made" to force out higher-paid employees.

This means that older, higher-paid employees tend to be the ones these days whose companies provide full outplacement.

Union leaders said the revised criteria would make it far too easy for companies to exempt higher-paid employees.

The growth of 401(k) plans, for example, mainly benefits higher-paid employees.

It has generated friction between lower- and higher-paid employees.

And higher-paid employees are also more likely to leave the network, because they can better afford the outside care.

Starting next year, it restricts contributions to qualified retirement plans by higher-paid employees.