Annual Index (Volume 38) 2006 Subject Index Benefits Administration 401(K) Plans Buildinga Successful Relationship F| iduci1 ary ry |D iscl|o sure irustee \ plan sponsor ¢ Contribution Plan rstanding » legal restraints governing hou tock lation to plan] es Better Health Care Consumers es or prospect IplovVe successful vestment nications to implen compete ovee » Benefits Con Pension Plan Defined Contribution tf from » Technologies Increase an Resource Solutions he New \ge Discrimination in Employment Act (ADEA). Benefits Compliance. See Compliance See Compliance Automation. See Technology California B Behavioral Health Comorbidity Addressed Ef SOtUTIOI Compensation. See also Salary and Wage Trends, specific types of compensation Benefit Plans. See also specific plans and types of plans riving| MakingP Benefit Trends, Currents in Compensation and Benefits. NOVEMBER/DECEMBER 2006 High-Involvement Firms: Compensation Strategies and D Underlying Values .. M/J:36 High involvement organizations use specific pay Deferred Compensation practices and a model that integrates organizational Deferred Compensation after IRC Section 409A ....J/F:44 and leader values and contextual factors. \ll companies with deferred compensation plans must carefully review them for compliance with new far - Multiple Employee Incentive Plans: Too Much of a Good reaching regulations. NTI ferieeeen cicetin t ed sce ie Te In the absence of careful coordination in design and Proposed Regulations for Code Section 409A ..... M/J:61 implementation, multiple incentive plans can actuall) Employers must carefully review deferred compensation reduce employees’ motivation to perform plans for compliance with new regulations. Using Advertising Principles to Sell Total Defined Benefit Plans. See Pension Plans Rewards Pitfalls in marketing the “total rewards’ approach can Defined Contribution Plans. See 401(k) Plans be avoided with the right strategies and techniques Directors. See Executive Compensation and Benefits Compensation, Deferred. See Deferred Compensation Compensation, Executive. See Executive Employee Absence Compensation and Benefits Benefits/Paid Time Off: The Cost of Employee \bsenteeism ..... .....N/D:b-bb Compliance Controlling employee absences can produce substantial The ADEA, Disparate Impact Claims, and Compensation SQUINS. \djustments oe setae Se eagliar igre SSSA TN Employers face complex compliance issues in Employee Retirement Income Security Act (ERISA). developing and restructuring compensation packages See Stock Incentives Jol employe es. Employee Satisfaction Benefits/Paid Time Off: The Cost of Employee Driving Performance: Making Pay Work for the Absenteeism ... dais sa iea ee INS DED=DD Organization “e Controlling employee absences can produce substantial 1 company’s total compensation posture should reflect savings. its business objectives and reward employees for their Deferred Compensation after IRC Section 409A ....J/F:44 accomplishments. {ll companies with deferred compensation plans must Multiple Employee Incentive Plans: Too Much of a Good carefully review them for compliance with new fai he } Phing? \:35 reaching regulations. In the absence of careful coordination in design and Che New Fair Labor Standards Act Regulations implementation, multiple incentive plans can actually and the Sales Force: Who Is Entitled to Overtime reduce employees’ motivation to perform. Using Continuation Pay to Combat Turnover: An {ll employers must review their sales employee Evaluation. ace WEPA2ZO classifications to ensure FLSA compliance Retention pay strategies may not produce the returns Proposed Regulations for Code Section 409A that employers seek. Employers must carefully review deferred compensation plans for compliance with neu Executive Compensation and Benefits regulations. Currents in Compensation and Benefits ...J/A:9, S/O:10, N/D:h-hh Corporate Benefits lhe CEO's Share of Total Directors’ Cash Compensation: Benefits/Paid Time Off: The Cost of Employee U.K. Evidence $/0:28 \bsenteeism ; .....N/D:b-bb Chief executives are gaining a larger proportion of total Controlling employee absences can produce substantial directors’ cash compensation, with potential SAVINGS. consequences for shareholders. Currents in Compensation and Benefits rhe Evolution of Executive Pay in the United benefit trends .....J/F:13, M/A:8, M/J:15, J/A:10, S/O:12, States N/D:k-kk In the current conflict over executive compensation, a look executive pay trends 4:9, S/O:10, N/D:h-hh back at key developments and contexts is instructive. health care benefits §/0:12, N/D:1-1l Filling the Stock Option Void international trends .... .J/F:17,M /A:14, M/J:11, J/A:20, $/0:15 labor market trends M/J:8, S/O:8, N/D:i-ii legal trends M/J:10, S/O:14, N/D:j-jj Fair Labor Standards Act (FLSA). See Compliance salary and wage trends F:7, M/A:6, M/J:6, J/A:6, S/0:6, N/D:g-gg Fiduciary POCIMEIR V IPOS? 65.560). sas!oe sisiaie se oiaies Seasons S/0:20 Building a Successful Relationship with a Directed workplace trends J/F:16, M/A:13, J/A:16 BG chess, cox ara chs ate aatil aren rerane eee rene M/, COMPENSATION & BENEFITS REVIEW {1 plan sponsor and its plan trustee should have a clear Filling the Stock Option Void understanding of their expectations of each other and lhe Leader's Role in Pay Systems and Organizational the legal restraints governing how they will i Performance ‘i M/J:56 Fund Investing: What to Ask for and How to Ask for \pplying behavioral principles in pay for performance programs helps to ensure the programs’ success. Pension plans sponsors can negotiate a better balance Multiple Employee Incentive Plans: Too Much of a Good between the needs and interests of the fund manage Phing? coals Hate aares A335 and those of the investor. In the absence of careful coordination in design and implementation, multiple incentive plans can actuall, G reduce employees’ motivation to perform Guaranteed Cost Plans Information Technology. See Technology Large Deductible Workers Compensation International Trends, Currents in Compensation Plans .. and Benefits. Employers can analyze, compare and evaluate different financing methods to achieve the best balance of costs J/F:17, M/A:14, M/J:11, J/A:20, S/O:15 and risks. H Labor Market Trends, Currents in Compensation Haircut Provisions and Benefits. Proposed Regulations for Code Section 409A M/J:8, S/0:8, N/D:i-ii Employers must carefully review deferred compensation Labor Negotiations plans for compliance with new regulations. An Organizational Flexibility Framework for Health Care Benefits Compensation and Job Security Negotiations ...M/J:24 Job security can be quantified and incorporated into Currents in Compensation and Benefits .. S/O:12, N/D:1-l the total rewards equation. Comorbidity Addressed Effectively Via an Integrated Solution ..5/0:46 Legal Issues and Litigation. See Compliance Including depression in disease management programs Legal Trends, Currents in Compensation can cut costs and improve productivity. and Benefits. Creating Better Health Care Consumers: A Case M/J:10, S$/O:14, N/D:j-jj Study One employer successfully uses comprehensive M communications to implement a consumer-driven plan and improve employee satisfaction. Medical Benefits. See Health Care Benefits Decision Support in the Benefits Consumer Age . . The success of consumer-driven benefit plans hinges N an adequate supply of information and decision-ma Nigeria tools. Major Issues in Nigerian Labor-Management Relations: Evaluating and Improving Disease Management Perceptions of Representatives of Unions and Programs Employers . eee . N/D:d-dd New studies indicate that employers should reet Survey data point to specific areas where employers their strategies for managing chronic disease. and unions could improve relations and productivi} Meeting Special Needs: A Benefit That Adds Value Both Employees and Employers M/A:57 O \ no-cost benefits program for employees with specia needs dependents can provide valuable information fo1 Organizational Performance employees and improve retention for the compan The Leader's Role in Pay Systems and Organizational Performance sta genieca: Sasa ote </eia R HSAs. See Health Care Benefits \pplying behavioral principles in pay for performance prlolg reaam s nEee ips to en- stth] e tprrogreaam s Msulcc ess \n Organizational Flexibility Framework for Compensation Incentive Pay and Job Security Negotiations ....M/J:24 Job security can be quantified and incorporated Career Directions for Total Rewards Professionals ...M/J into the total rewards equation Total rewards professionals should form the core of t HR function. Outsourcing Driving Performance: Making Pay Work for the \chieving Outsourcing Success: Effective Relationship Organization Management .. M/J:50 \ company’s total compensation posture should reflect Buyers and providers alike have learned some hard its business objectives and reward employees for theit l] essons about the steps they need to take to ensure accomplishments. SUCCESS. NOVEMBER/ DECEMBER 2006 Intuitive Technologies Increase Employee Adoption of Risk Financing Human Resource Solutions Large Deductible Workers Compensation Automated benefits administration can increase Plans . ea D:a-aa cost e>f fircOirOeNn ciesc sa nd RDpO I for e—— mployers»y Emplo7y ers can analyze, compare and ’ evaluate difyf erent Ovefrert ime.e . Sseee e UU Compliaanncc e financingee methods to achieve the best balance of costs and risks. P S Pay for Performance Plans. See Incentive Pay . Salary and Wage Trends, Currents in Compensation Pension Plans. See also Retiree Benefits and Benefits. Fund Investing: What to Ask for and How to Ask fot J/F:7, M/A:6, M/J:6, J/A:6, S/O:6, N/D:g-g¢ z oD It Pension plans sponsors can negotiate a better balance Stock Incentives between the needs and interests of the fund manage! Building a Successful Relationship with a Directed and those of the investo1 [rustee . stegre a ; ava, oie)s e lhe Pension Plan Crisis: Municipalities and Private eee eee en it sa ee a oar ( S} WW 1/A:52 clear understanodfi tnhgei r expectatioofn esa c h Oomp: antes 1]o nare Woes as ste ie ' ase J nadae oth;e r and the legal restraints governing how the Taxpawyilel bres le ft holding the bill for underfunded : 2 , ilerdacl pension plans in U.S. cities. iary Disclosure: Company Stock in a Defined Performance Management Contribution Pla bh eee cide ke ate eau Making the Most of Performance Management Companies that provide matching contributions in systems ‘ Sia uyardeatacereie ‘ bite é employer stock may have an obligation to disclose Employers can harness technol ogy to optimiz l in1 jormation to plan participants about the companys Performance Pay. See Incentive Pay Filling the Stock Option Void Public Sector Employees lhe ADEA, Disparate Impact Claims, and Compensation \djustments Sets stl Ss J/F:3 Employers face complex compliance issues i) lfalent Management developing and restructuring compensation Making the Most of Performance Management packages for employees. Systems . DD teat tee eee MATT nwile onan. Majo. r Issues in Nigerian Labor-Management RDaell ations Eemyp]l oyers can >»h baayr nessc c tf echnologyo7 to optimiimizzee ttaallee nt. Perceptions of Representatives of Unions and Employer Technology I "TS 7 Survey data point to specific areas where employers Currents in Compensation and Benefits p eteuace oe CRD and J unio; ns coulPdA te improve reollearttiie ons anode | producsetse tiers ) ‘I ntuitive Technologies Increase 'E mployee Adoption of P5 ublici Sector Pension Plans: Defi: ned B.e nefit Versus H| umainan RRee source ) So)l utions) . vecee ee J/P:6f 2 Defined Contribution .. er a We | \utomated bene} fiittss addaministration can increase cost lryh e sh} ift from deFlf ined benefit to de} fined contributi ( fficie} le»s aandd RROO!T ffoor r eemmpnlpoloyveerr s plaisn unsde r way in the public sect Making the Most of Performance Management oO] issues compli]c ating tfhhee movepip qy tems. Using Continuation Pay to Combat Turnover: An Employers Can harness tecnnotlogsy to optimize tatent. Evaluation . v Road to Effective Communications ......J/A:57 hDre ten> tio: n 1 paNayv stsrtarattet egsiiee' s mNaavY Hnot O’p rodPriOan} u ce t’ ent and I techniques for benefits ? commun=i ca;t ions th] at toe mpl} oynVevre s se>e k reevaluate 1 to keep pace with employee needs R Online Benefits Management Systems: An HR oe eVOIMUUON Retiree Benefits Online benefits management must be carefully “ nde asilesastcel hac ere shat GE anal noe?2 ‘ rh>e Pension Plan . Crisis: Munici‘7p3 alaindt J Pirievast e¢ CVALUALLEO d CLLSULT ; Ha L5 UW ill Peel ad , COMLPpAoarN HYS Companie. s Sh1 are W, oes ..... z . J/A iened ividuen al ee neenedes Taxpayers will be left holding the bill for underfunded ; ‘ pe : ae fotal Rewards Systems pension plans in U.S. cities : Career Directions for Total Rewards P>u blica Sec~t or Pdeon sion P)l ans: . Deffji ned11 BReen efi> t Ver» sus « Professi* onals ............ ose os NS Jefined Ce ee 20 i Defined Contribution tee eee ees ». J/F:2( lotal rewards professionals] should form the core of the The shift from defined benefit to defined contribution HR function. plans is under way in the public sector, with a number of i; ssues comps li- catthei mnovge . KKeey tern einni d tosta l lrree wards syste: ms N/D:f-eef: f Managers can gain from a better understanding of the Reward Systems. See Incentive Pay major shifts in compensation design. COMPENSATION & BENEFITS REVIEW Using Advertising Principles to Sell Total W Rewards ; shi Sisdors S/O Pitfalls in marketing the “total rewards” approach Workplace Trends, Currents in Compensation be avoided with the right strategies and techniques and Benefits. Trends. See Currents in Compensation and Benefits 16, M/A:1 J A:16 U Unions Major Issues in Nigerian Labor-Management Relations Perceptions of Representatives of Unions and Employers ..... ......N/D:d-dd Survey data point to specific areas where employers and unions could improve relations and productivity Author Index Fogarty, Sean Comorbidity Addressed Effectively Via an Integrated Abernathy, Bill, (See Daniels, Aubrey C.) Solution Ashley, Daryl Fruitrail, Cindy Intuitive Technologies Increase Employee Adoption of Creating Better Health Care Consumers: Human Resource Solutions ................ \ Case Study Athavale, Manoj Garrett, Michael B. Large Deductible Workers Compensation Evaluating and Improving Disease Management Plans . Programs Avila, Stephen M., (See Athavale, Manoj) Gélinas, Patrice Bass, Cara, (See Navarro, Chris) \n Organizational Flexibility Framework fo Buchenroth, Peg Compensation and Job Security Negotiations Driving Performance: Making Pay Work for the Giancola, Frank L. Organization Using Advertising Principles to Sell Total Rewards . Cambern, Jennifer Gillman, Patricia Online Benefits Management Systems: An HR Fund Investing: What to Ask for and How to Ask for Evolution Chen, Hai-Ming Groh, Ken, (See Parsons, Andrea) Key Trends in Total Rewards Systems Healy, Daniel J., (See Orin, Rhonda D.) Cohen, Alan Honoree, André L. Decision Support in the Benefits Consume lhe New Fair Labor Standards Act Regulations and the Sales Force: Who Is Entitled to Overtime Pay? ... . J/F:29 Daniels, Aubrey C. Hsieh, Yi-Hua, (See Chen, Hai-Ming) lhe Leader’s Role in Pay Systems and Organizational Performance . pirate SRE CO Kahya, Emin Revising MIJGS Job Evaluation System for Blue-Collar Daniels, James, (See Daniels, Aubrey C.) . N/D:e-ee David, Jannifer, (See Rubenfeld, Stephen) Kilgour, John G. Davis, James B. Defined Benefit Versus Defined Contribution rhe Pension Plan Crisis: Municipalities and Private Companies Share Woes Leverette, James R., (See Palter, John J.) McNeil, Christopher M. DiCarlo, Patrick Providing Investment Advice . Fiduciary Disclosure: Company Stock in a Defined Contribution Plan Vontellaro, Randell, (See Schwartz, Richard G.) Ellig, Bruce R. Morgan, Robert rhe Evolution of Executive Pay in the United Making the Most of Performance Management otates systems Enlow, Sara Navarro, Chris Achieving Outsourcing Success: Effective Relationship rhe Cost of Employee Absenteeism ..... ... N/D:b—bb Management J:50 Neuhauser, Derrick Ertel, Danny, (See Enlow, Sara) Deferred Compensation After IRC Section 409A NOVEMBER/DECEMBER 2006 O’Connell, Vincent Singh, Gangaram, (See Wahl, Douglas) The CEO’s Share of Total Directors’ Cash Compensation: Valaas, Karin E., (See Reilly, D. Michael) RRR. PMIOE «2 5 Sinisa SRara ar eohsn ears Sewalans S/0:28 Vaughan, Terri W. Orin, Rhonda D. Roth 401(k) on the Horizon: Worth the Effort ..... M/A:52 len Traps to Avoid When Negotiating Self-Funded Benefits Plans Vogel, Nadine Meeting Special Needs: A Benefit That Adds Value for Palter, John J. Filling the Stock Option Void Both Employees and Employers .............M/A:57 Wahl, Douglas Parsons, Andrea Using Continuation Pay to Combat Turnover: An The New Road to Effective Communications EVANUAGION 53052. obec ccold-ae esc inane ato emis eeeweiene M/A:20 Reilly, D. Michael The ADEA, Disparate Impact Claims,and Compensation Wan, Hooi Lai Adjustments Japanese Remuneration System In Malaysia: A Case Study PREY GES cot aderussrzs asin oh oa sion enem ates ieee N/D:c-cc Richards, David A. High-Involvement Firms: Compensation Strategies and Wedin, Valerie, (See Fruitrail, Cindy) RPRACO CSM PMRR ENEMIES F505 5 ci' si's,520) pro. Wain Cism ares asa M/J:36 Widlus, Hannah, (See Gillman, Patricia) Rubenfeld, Stephen Wyld, David C., (See Honoree, André L.) Multiple Employee Incentive Plans: Too Much of a Good Yehudah, Yisrael B. RR NS eset rc are arepaiaes paramo aio eros eae M/A:35 Major Issues in Nigerian Labor-Management Relations: Schaeffer, Janae L. Perceptions of Representatives of Unions and Building a Successful Relationship with a Directed ERIPIOVORS 6 oss icds oc. ence 4a) aan eae ote RAE Pe cotsrs cave ire, Shar ew sie hasta, 6,a Syai sist afoucreels outa Zingheim, Patricia K. Schuster, Jay R., (See Zingheim, Patricia K.) Career Directions for Total Rewards Professionals ...M/J:18 Schwartz, Richard G. Proposed Regulations for Code Section 409A ..... M/J:61 COMPENSATION & BENEFITS REVIEW