risks of
rules on
defined benefit plans
defined contribution plans
comparisons between cash-balance plans and
Dell
Deloitte & Touche
Delphi
Delta Air Lines
dental coverage
cutting of
detrimental reliance standard
Diebold
Dillard’s Inc.
disability benefits
denial of
lawsuits on
rules on
discrimination
executive liabilities and
401(k)s and
against lower-paid employees
Dolan, Jack
Dow Chemical
D’Souza, Julia
DuPont
E
early-retirement subsidies
lump-sum payouts and
pension assets for
pension cutting and
retiree health plans and
Edison Brothers Stores
Eggleston, Robert
Ehmer, Walt
Ell, Douglas
Emley, Ruth
Employee Retirement Income Security Act (ERISA)
disability benefits and
pension assets and
pension disclosure rules and
punitive damages and
retiree health plans and
employee stock ownership plans (ESOPs)
Enron
ERISA Advisory Council
executive liabilities
COLI and
discrimination issue and
financing of
health benefits and
risks in
shadow plans for
valuation of
executives
bonuses of
COLI on
compensation of
dissolving retiree benefits and
employee pension cutting and
401(k)s and
health benefits and
pension assets and
pension income and
pensions of,
ExxonMobil
F
Falk, William
Fannie Mae
Federal Deposit Insurance Corp.
FICA
Fidelity Investments Institutional Operations Co.
Financial Accounting Standards Board (FASB)
FAS 87 and
FAS 106 and
on retiree health plans
Finlay, Dave
Fletcher, Mary
Florida Power & Light
Ford, Scott
Ford Motor Co.
Foundation Coal Corp.
401(k) plans
cash-balance plans and
cutting employer contributions to
deferred-compensation and
discrimination issues and
ESOPs and
executives and
inadequacies of
investments in
