employer subsidies for

of Medicare

retiree health plans and

PricewaterhouseCoopers (PwC)

Procter & Gamble Co.

Prudential

public pension plans

Q

QSERPs, see Supplemental Retirement Plans, Qualified

R

Raytheon

reservation-of-rights clauses

restructurings

health plans and

pension assets for

retiree portfolios

health care liabilities of

pension liabilities of

Retirement Systems of Alabama

Revlon

Rexam

Reynolds, Margaret

Rice, Victor A.

RJR Nabisco

Rossman, Liz

Royal & Sun Alliance Co.

R.R. Donnelley

Russell, Elaine

Russo, Patricia

Ruwe, Judge Robert P.

Rydzel, James

S

Saint-Germain-de-Calberte

St. Joe Co.

Sanders, Bernie

Sauvigne, Donald

Schacht, Henry

Schiltz, Patrick

Scott, H. Lee, Jr.

Sears

Securities and Exchange Commission (SEC)

executive compensation and

Security Life of Denver Insurance Co.

Seidenberg, Ivan

severance payments

of Lucent

pension assets for

Seyfarth Shaw

Shadur, Milton

Shaklee, Albert

Sharpe, George

Shattuck, Mayo

Siegel, David

Singerman, Frederic

SKNL North America BV

Smit, Gerald

Smith, William

Social Security

COLI and

taxes and

Sprague v. General Motors

Sprigg, W. Va.

Stafford, John

State Street Corp.

Stember, John

Stillwagoner, Peggy

stock market:

crises in

pension assets and

stocks, stock options

executive compensation and

in 401(k)s

investing pension assets in

pension income and

Strella, Paul

supplemental executive retirement plans (SERPs)

calculation of

financing of

at Lucent

public pensions and

qualified (QSERPs)

regular workers’ pensions and

reporting on

risks of

rules on

Supreme Court, U.S.

ERISA and

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