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	<title>Blogging Employee Benefits</title>
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	<link>http://fuguerre.wordpress.com</link>
	<description>on ERISA, IRC, ADEA, OASDI, CMS, FASB, and Other Beneficial Acronyms</description>
	<pubDate>Fri, 17 Nov 2006 11:45:26 +0000</pubDate>
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			<item>
		<title>Waiver of PBGC Premium Penalties</title>
		<link>http://fuguerre.wordpress.com/2006/11/17/waiver-of-pbgc-premium-penalties/</link>
		<comments>http://fuguerre.wordpress.com/2006/11/17/waiver-of-pbgc-premium-penalties/#comments</comments>
		<pubDate>Fri, 17 Nov 2006 11:45:26 +0000</pubDate>
		<dc:creator>Fuguerre</dc:creator>
		
		<category><![CDATA[PBGC]]></category>

		<category><![CDATA[Regulations]]></category>

		<guid isPermaLink="false">http://fuguerre.wordpress.com/2006/11/17/waiver-of-pbgc-premium-penalties/</guid>
		<description><![CDATA[The Pension Benefit Guaranty Corporation has codified it policy guidance on premium penalty waivers as an appendix to its premium payment regulation, effective for PBGC actions taken on or after December 18, 2006.  [FR E6-19436]
The PBGC waives the penalty on failure to pay PBGC premiums most often in the case of &#8220;reasonable cause,&#8221; generally [...]]]></description>
		<wfw:commentRss>http://fuguerre.wordpress.com/2006/11/17/waiver-of-pbgc-premium-penalties/feed/</wfw:commentRss>
		</item>
		<item>
		<title>By Any Other Name</title>
		<link>http://fuguerre.wordpress.com/2006/11/01/by-any-other-name/</link>
		<comments>http://fuguerre.wordpress.com/2006/11/01/by-any-other-name/#comments</comments>
		<pubDate>Wed, 01 Nov 2006 22:17:33 +0000</pubDate>
		<dc:creator>Fuguerre</dc:creator>
		
		<category><![CDATA[P&#038;B Blog]]></category>

		<guid isPermaLink="false">http://fuguerre.wordpress.com/2006/11/01/by-any-other-name/</guid>
		<description><![CDATA[This is not the first time I&#8217;ve amended the title of my pensions and benefits weblogging.  Except whereas my previous change came on the heels of discovering a non-EB blog that had already been using the name I&#8217;d originally given this effort, this time I&#8217;m risking blurring lines with one of the best teams [...]]]></description>
		<wfw:commentRss>http://fuguerre.wordpress.com/2006/11/01/by-any-other-name/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Key ADEA Ruling from Divided En Banc 6th</title>
		<link>http://fuguerre.wordpress.com/2006/10/31/key-adea-ruling-from-divided-en-banc-6th/</link>
		<comments>http://fuguerre.wordpress.com/2006/10/31/key-adea-ruling-from-divided-en-banc-6th/#comments</comments>
		<pubDate>Tue, 31 Oct 2006 21:37:15 +0000</pubDate>
		<dc:creator>Fuguerre</dc:creator>
		
		<category><![CDATA[ADEA]]></category>

		<category><![CDATA[Disability]]></category>

		<category><![CDATA[Litigation]]></category>

		<guid isPermaLink="false">http://fuguerre.wordpress.com/2006/10/31/key-adea-ruling-from-divided-en-banc-6th/</guid>
		<description><![CDATA[By demonstrating that a retirement plan&#8217;s disability benefits provision facially discriminates on the basis of age, the EEOC has established a prima facie case of age discrimination, according to a divided en banc 6th Circuit ruling reversing its original panel&#8217;s decision. (Equal Employment Opportunity Commission v. Jefferson County Sheriff&#8217;s Department, 03-6437)  The full 6th [...]]]></description>
		<wfw:commentRss>http://fuguerre.wordpress.com/2006/10/31/key-adea-ruling-from-divided-en-banc-6th/feed/</wfw:commentRss>
		</item>
		<item>
		<title>415 and 401(k) COLAs Revisited</title>
		<link>http://fuguerre.wordpress.com/2006/10/26/415-and-401k-colas-revisited/</link>
		<comments>http://fuguerre.wordpress.com/2006/10/26/415-and-401k-colas-revisited/#comments</comments>
		<pubDate>Thu, 26 Oct 2006 18:27:02 +0000</pubDate>
		<dc:creator>Fuguerre</dc:creator>
		
		<category><![CDATA[401(k)]]></category>

		<category><![CDATA[Pensions]]></category>

		<guid isPermaLink="false">http://fuguerre.wordpress.com/2006/10/26/415-and-401k-colas-revisited/</guid>
		<description><![CDATA[So we have the official word from the IRS on next year&#8217;s 415 limits, as previously noted here. But what if you wish to project an advance estimate of a future threshold, such as we did back here? When I forwarded inquiries about the innards of the little spreadsheet I&#8217;d been given over to my [...]]]></description>
		<wfw:commentRss>http://fuguerre.wordpress.com/2006/10/26/415-and-401k-colas-revisited/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Working on Solving the Annuity Puzzle</title>
		<link>http://fuguerre.wordpress.com/2006/10/25/working-on-solving-the-annuity-puzzle/</link>
		<comments>http://fuguerre.wordpress.com/2006/10/25/working-on-solving-the-annuity-puzzle/#comments</comments>
		<pubDate>Wed, 25 Oct 2006 11:04:05 +0000</pubDate>
		<dc:creator>Fuguerre</dc:creator>
		
		<category><![CDATA[Distributions]]></category>

		<guid isPermaLink="false">http://fuguerre.wordpress.com/2006/10/25/working-on-solving-the-annuity-puzzle/</guid>
		<description><![CDATA[As traditional pensions go through a sea change of global freezing from defined benefit pension plans to individual account defined contribution plans, three main issues have required attention: (1) participation rates of employees in defined contribution plans, which typically have been more voluntary in nature than their defined benefit predecessors; (2) investment risk on retirement [...]]]></description>
		<wfw:commentRss>http://fuguerre.wordpress.com/2006/10/25/working-on-solving-the-annuity-puzzle/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Oregon PERS Amendment Not Unconstitutional</title>
		<link>http://fuguerre.wordpress.com/2006/10/24/oregon-pers-amendment-not-unconstitutional/</link>
		<comments>http://fuguerre.wordpress.com/2006/10/24/oregon-pers-amendment-not-unconstitutional/#comments</comments>
		<pubDate>Tue, 24 Oct 2006 19:24:57 +0000</pubDate>
		<dc:creator>Fuguerre</dc:creator>
		
		<category><![CDATA[Litigation]]></category>

		<category><![CDATA[PERS]]></category>

		<guid isPermaLink="false">http://fuguerre.wordpress.com/2006/10/24/oregon-pers-amendment-not-unconstitutional/</guid>
		<description><![CDATA[No State shall . . . pass any . . . Law impairing the Obligation of Contracts.
That makes for a reasonably interesting blogging afternoon, to be able to quote from that legal document that starts out, &#8220;We the People of the United States, in Order to form a more perfect Union, . . .&#8221;  [...]]]></description>
		<wfw:commentRss>http://fuguerre.wordpress.com/2006/10/24/oregon-pers-amendment-not-unconstitutional/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Proposed New Accounting Standard for Social Insurance</title>
		<link>http://fuguerre.wordpress.com/2006/10/24/proposed-new-accounting-standard-for-social-insurance/</link>
		<comments>http://fuguerre.wordpress.com/2006/10/24/proposed-new-accounting-standard-for-social-insurance/#comments</comments>
		<pubDate>Tue, 24 Oct 2006 04:10:32 +0000</pubDate>
		<dc:creator>Fuguerre</dc:creator>
		
		<category><![CDATA[Social Security]]></category>

		<guid isPermaLink="false">http://fuguerre.wordpress.com/2006/10/24/proposed-new-accounting-standard-for-social-insurance/</guid>
		<description><![CDATA[The Federal Accounting Standards Advisory Board has published Preliminary Views toward amending its Statement of Federal Financial Accounting Standards No. 17, Accounting for Social Insurance (included in the FASAB&#8217;s massive Statements of Federal Financial Accounting Concepts and Standards) to accelerate the government&#8217;s recognition of expense and liabilities for social insurance programs, including Social Security, Medicare, [...]]]></description>
		<wfw:commentRss>http://fuguerre.wordpress.com/2006/10/24/proposed-new-accounting-standard-for-social-insurance/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Pension Villain&#8217;s Elegy</title>
		<link>http://fuguerre.wordpress.com/2006/10/19/pension-villains-elegy/</link>
		<comments>http://fuguerre.wordpress.com/2006/10/19/pension-villains-elegy/#comments</comments>
		<pubDate>Fri, 20 Oct 2006 03:57:58 +0000</pubDate>
		<dc:creator>Fuguerre</dc:creator>
		
		<category><![CDATA[Pensions]]></category>

		<guid isPermaLink="false">http://fuguerre.wordpress.com/2006/10/19/pension-villains-elegy/</guid>
		<description><![CDATA[The risk&#8217;s not worth the burden. Time to freeze.
But not to worry: we have a great 401(k)!
This cut will benefit our employees.
FAS 158 gives our balance sheet the squeeze
While our cash projections wobble from PPA.
The risk&#8217;s not worth the burden. Time to freeze.
Our workers need to be their own trustees.
Just educate them; they&#8217;ll learn to [...]]]></description>
		<wfw:commentRss>http://fuguerre.wordpress.com/2006/10/19/pension-villains-elegy/feed/</wfw:commentRss>
		</item>
		<item>
		<title>2007 Pension Thresholds</title>
		<link>http://fuguerre.wordpress.com/2006/10/18/2007-pension-thresholds-2/</link>
		<comments>http://fuguerre.wordpress.com/2006/10/18/2007-pension-thresholds-2/#comments</comments>
		<pubDate>Wed, 18 Oct 2006 12:35:27 +0000</pubDate>
		<dc:creator>Fuguerre</dc:creator>
		
		<category><![CDATA[Pensions]]></category>

		<guid isPermaLink="false">http://fuguerre.wordpress.com/2006/10/18/2007-pension-thresholds-2/</guid>
		<description><![CDATA[With the BLS reporting the September 2006 CPI this morning, I can finalize my previous estimates of COLAs for key pension thresholds. These numbers remain unofficial, since of course only the IRS has the authority to publish the official numbers. But relying on the same rounding conventions used by the agency for prior years, the [...]]]></description>
		<wfw:commentRss>http://fuguerre.wordpress.com/2006/10/18/2007-pension-thresholds-2/feed/</wfw:commentRss>
		</item>
		<item>
		<title>Past Imperfect Blooper</title>
		<link>http://fuguerre.wordpress.com/2006/10/17/past-imperfect-blooper/</link>
		<comments>http://fuguerre.wordpress.com/2006/10/17/past-imperfect-blooper/#comments</comments>
		<pubDate>Wed, 18 Oct 2006 00:47:06 +0000</pubDate>
		<dc:creator>Fuguerre</dc:creator>
		
		<category><![CDATA[IRS]]></category>

		<category><![CDATA[Regulations]]></category>

		<guid isPermaLink="false">http://fuguerre.wordpress.com/2006/10/17/past-imperfect-blooper/</guid>
		<description><![CDATA[If this one doesn&#8217;t at least tempt a smile, you&#8217;re probably taking our work way too seriously.
But I must confess, not only did this one elude me completely, but I didn&#8217;t even catch it now at first, not until I had it brought to my attention today over morning cappuccino.  Admit it, this is [...]]]></description>
		<wfw:commentRss>http://fuguerre.wordpress.com/2006/10/17/past-imperfect-blooper/feed/</wfw:commentRss>
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