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題名 企業年金的研究_IBM公司個案研究
A study of corporate pensions:A case of IBM corporation
作者 黃瓊瑤
Huang, Chiung Yao
貢獻者 張其恆
Zheng, Qi Heng
黃瓊瑤
Huang, Chiung Yao
關鍵詞 企業年金的研究
Corporate retirement pension system
Defined Benefit plan
Defined Contribution plan
Cash balanced plan
Hybrid plan
401(k) plan
日期 2009
上傳時間 24-Oct-2012 16:17:27 (UTC+8)
摘要 Due to the combined impact of global population aging, increased life expectancy, fertility decline, and changing family structures, a growing segment of the population facing retirement is in danger of poverty and economic insecurity. As a result of their advanced age many elderly have lost their ability to earn an income, causing some to be penniless the rest of their lives. Therefore, the purpose of a government or a private run pension system is to provide a mechanism using financial tools to protect the entire structure for old age economic security.
     
     This paper not only introduces the philosophy and basic concept of a general pension system, but also examines a United States model, providing a closer look at a major developed industrial country’s national social security program, and corporate pension system. It also describes the experience of reforms on the development process of the United States retirement pension system. This paper studies the various corporate pension schemes in the United States and their possible application as models to countries such as Taiwan. In focusing on the United States corporate pension system in private sector, legal and economic issues are scrutinized. Theories which related to the pension system are first analyzed; then the definitions of the various retirement plans are given. The history of private pension schemes of the United States is told, starting with the American Express, then crude railroad retirement plans to the post-war demand to current United States retirement plans. Analysis of the changes in private sector`s pension plan participation for defined benefits and defined contribution plans are examined in light of the impact these changes have made upon retirement income resources.
     
     Focus on the IBM Corporation is made as an example of a private sector business in the United States, and this study tracks the evolution of the company’s pension schemes from defined benefit pension plans to the newer hybrid cash balance pension plans and the now-popular defined contribution 401(k) pension plans. Findings show that the United States corporate pension system is not feasible as a model at this time because of its many deficiencies in its laws and regulations, and also because of the currently shaky global economy. Suggestions and possible remedies are given on how to strengthen the corporate retirement pension system in United States.
參考文獻 A、Books：
     
     1. Allen, Everett T., Melone Joseph J., Rosenbloom Jerry S. and Vanderhei, Jack L.,(1998), Pension Planning-pension, Profit-sharing, and Other Deferred Compensation plans, 8th ed..
     2. American Enterprise Institute for Public Policy Research, (9168), The Debate on Private Pensions, Washington E.D. 1968.
     3. Andrews, Emily S., (1985), The Changing Profile of Pensions in American, Washington, DC.
     4. August J. Baker， Dennis E. Logue& Jack S. Rader，(2005) Managing Pension and Retirement Plans，Oxford University Press.
     5. Atchley, R.C., 1988,.Social forces and aging.(5th ed.). California: Wadswort.
     6. Dan M. McGill, Kyle N. Brown, John J. Haley, Sylvester J. Schieber，(2005), Fundamentals of Private Pensions，8th edition.
     7. Brown, Jones K, Bradshaw J., (1983), Issues in Social Policy. Translation by Cheng-wher-Sun, (1997), Taipe : Ju Liu Publisher.
     8. Clay B. Mansfield & Timonthy W. Cunningham with contributions from Richard C. Harris，(1993), Pension Funds – A commonsense Guide to a Common Goal，Business One Irwin.
     9. Davey, Patrick J, 1973), Financial management of company pension plans, Conference Board New York, 1973.
     10. Denis E. Logue & Jack S. Rader，(1998), Managing Pension Plan，Harvard Business School Press.
     11. Diamond, Peter (eds), (1999), Evaluating Issues in Privatizing Social Security, panel report issued by the Nation Academy of Social Insurance, London: The MIT press.
     12. Doug Garr Heller, (2000), “ IBM Redux”, Harper Collins Publisher, Inc.USA.
     13. Drucker, P. F., (1996), The Pension Fund Revolution. Transaction Publishers, New Brunswick and London.
     14. E. Philip Davis，(1995), Pension Fund，Oxford.
     15. Everett T. Allen Jr.，Joseph J. Melone，Jerry S. Rosenbloom & Jack L. VanDerhei，(1998), (2002), Pension planning : pensions, profit-sharing, and other deferred compensation plans，8th edition.
     16. Gillion, Colin., (2000), Social Security Pensions: Development and Reform, Geneva: International Labour Office.
     17. Greenough William C.，King Francis Paul，(1976), Pension Plans and Public Policy，Columbia University Press，1976 edition.
     18. Hong, Chung Zie, (2006), The Revolutionary Way of IBM, Taipei, Hwa-Wen Publishing Co., 2006.
     19. Ippolito, Richard A, (1998), Pension plans and employee performance , University Of Chicago Press.
     20. Jay Conison，(1993), Employee Benefit Plans in a nutshell.
     21. Ambachtsheer, Keith P. ，(1986)，Pension Funds and the Bottom Line，Dow Jones-Irwin
     22. John H. Langbein & Bruce A. Wolk，Pension and Employee Benefit Law，3rd edition，2000.
     23. Rubin, Leona G.，(1989)，Your 1989/90 Guide to Social Security Benefits，Facts On File.
     24. Kevin Maney, “The Maverick and His Machine: Thomas Watson, Sr. and The Making of IBM”, Taipei; Yuan-Liou ，Publishing Company, 2003.
     25. Li, Shao-Tse, (2000)，《IBM Revolution Strategy》，HsingTing; zu-I Press.
     26. Louis V. Gerstner, Jr., “Who Says elephants can’t dance?”, Taipei; Yuan-Liou Publishing Company, 2003.
     27. Logue, Dennis E., Rader, Jack S., 1997, Managing Pension Plans, Harvard Business School, 1997, Boston.
     28. Michael J. Canan，(1991)，Qualified Retirement and Other Employee Benefit Plans，1991 edition.
     29. Utkus, Olivia S. Mitchell & Stephen P.，(2004)，Pension Design and Structure，Oxford University Press.
     30. OECD Social Policy Studies No. 10，Private Pensions in OECD Countries-the United States，1993.
     31. Carroll, Paul (1993)，“Big Blues – The Unmaking of IBM; Taipei, Triumph Publishing Co., Ltd.
     32. Philip Matera, Retirement Rip-Off: Corporate America? S Campaign to reduce its pension costs, Corporate Research E-letter No. 38, August 2003.
     33. Stinberg, Richard M.，(1993)，Ronald J. Murray & Harold Dankner，Pensions and Other Employee Benefits，4nd edition，1993.
     34. Richard A. Ippolito，(1997)，Pension Plans and Employee Performance, The University of Chicago Press.
     35. Heller, Robert，(2003)，Heller, “The Fate of IBM”, Taipei; Yuan-Liou Publishing Company.
     36. Thomas J. Watson, (1990), “My life at IBM and beyond”, New York; Father; Son & Co., 1990.
     37. Watson, Thomas J. (2004), Watson, “A business and Its Beliefs”, New York；McGraw Hill.
     38. Robert Slater, (1999), “Saving Big Blue”, McGraw-Hill Taiwan, 1999.
     39. World Bank, (1994), Averting Old Age Crisis, A world Bank Policy Research Report, Oxford University Press.
     40. Thomas I. McCord & Raymond W. Doreian，(1979), ERISA Plan Administrator’s Desk Book，2nd edition.
     
     
     B、Journals：
     
     1. Alan L. Gustman， Olivia S. Mitchell，and Thomas L. Steinmeier，The Role of Pensions in the Labor Market，JSTOR，2008.
     2. Charles D. Ellis，Danger ahead for pension funds，Pension Management，21470。Robert D. Paul，Can private pension plans deliver，Pension Management，21470.
     3. Charles L. Trowbridge，ABC’s of pension funding，Pension Management，21470.
     4. Doug Garr Heller, “ IBM Redux”, Harper Collins Publisher, Inc.USA, 2000.
     5. Douglas Catalan & John Hopkins University Department of International Economic (SAIS).
     6. Douglas Fore & P. Brett Hammond，resurrecting the Defined Benefit Pension Plan: A New Prospective.
     7. Edward A. Zelinsky，The Defined Contribution Paradigm，Yale Law Journal，114 Yale L.J. 451（2004）.
     8. Elmer Huh & Sarah McLellan，The tale of two pension reforms : A US-Japan comparison，Pensions vol.12,1,33-42.
     9. Gordon L. Clark and Ashby H.B. Monk，The crisis in DB Corporate Pension Liabilities: Current solutions and future Prospects，Pensions vol.12,1,43-54.
     10. Gordon L. Clark and Ashby H.B. Monk，The crisis in DB Corporate Pension Liabilities Part I : Scope of the Problem Current solutions and future Prospects，Pensions vol.12，1,43-54。
     11. Irwin Tepper & Robert D. Paul，How much funding for your company’s pension plan? Pension Management，21470。
     12. Jack Rasmus, Pension Plans In Corporate Cross-Hairs, Z magazine September 2004 . Nick Mathiason, Private equity stole our pensions, The Observer, Sunday June 10, 2007.
     13. James A. Brander，Pensions and Corporate Performance _ Effects of the Shift from DB to DC plans，2007.
     14. James M. Poterba，The History of Annuities in the US，National bureau of economic research，1997.
     15. Kandice kapinos, Corporate Use of Cash Balance Pension Plans, March 2007
     16. Roger Lowenstein，The end of Pensions，The New York Times, 2005.
     17. T. Leigh Anenson, & Karen Eilers Lahey，The Crisis in Corporate America: Private
      Pension Liability and Proposals for Reform，SSRN vol.9:3 2007.17. Clain Tested in IBM
     Pension Conversion Case, Pensions in the Balance: Age Bias, 2003/06/26,
     New York Times
     18. IBM to Freeze Pension Plans to Trim Costs, 2006/01/06, New York Times.
     
     
     C、 Web Site Address:
     
     1. The U.S. Department of Labor: www.dol.gov
     2. Bureau of Labor Statistics (BLS): www.bls.gov/data/
     3. US Department of Labor - Pension and Welfare Benefits Administration: www.dol.gov/ebsa/
     4. U.S. Bureau of Labor Statistics: www.bls.gov/
     5. Pension Benefit Guaranty Corporation (PBGC): www.pbgc.gov/
     6. Employee Benefits Security Administration (EBSA): www.dol.gov/ebsa/
     7. Internal Revenue Service (IRS): www.irs.gov/
     8. Internet .Retirement Alliance (IRA): 222. Ira.com
     9. Council of Labor Affairs, Executive Yuan: www.bli.gov.tw/
     10. IBM Corporation: www.ibm.com/us/en/
     11. Chief District Judge MURPHY, The Cooper challenges IBM`s pension plan as violative of the age: www.ilsd.uscourts.gov/Opinions/Cooper_v._IBM_Order.pdf
描述 碩士
國立政治大學
亞太研究英語碩士學位學程(IMAS)
94924005
98
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0094924005
資料類型 thesis
dc.contributor.advisor 張其恆zh_TW
dc.contributor.advisor Zheng, Qi Hengen_US
dc.contributor.author (Authors) 黃瓊瑤zh_TW
dc.contributor.author (Authors) Huang, Chiung Yaoen_US
dc.creator (作者) 黃瓊瑤zh_TW
dc.creator (作者) Huang, Chiung Yaoen_US
dc.date (日期) 2009en_US
dc.date.accessioned 24-Oct-2012 16:17:27 (UTC+8)-
dc.date.available 24-Oct-2012 16:17:27 (UTC+8)-
dc.date.issued (上傳時間) 24-Oct-2012 16:17:27 (UTC+8)-
dc.identifier (Other Identifiers) G0094924005en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/54090-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 亞太研究英語碩士學位學程(IMAS)zh_TW
dc.description (描述) 94924005zh_TW
dc.description (描述) 98zh_TW
dc.description.abstract (摘要) Due to the combined impact of global population aging, increased life expectancy, fertility decline, and changing family structures, a growing segment of the population facing retirement is in danger of poverty and economic insecurity. As a result of their advanced age many elderly have lost their ability to earn an income, causing some to be penniless the rest of their lives. Therefore, the purpose of a government or a private run pension system is to provide a mechanism using financial tools to protect the entire structure for old age economic security.
     
     This paper not only introduces the philosophy and basic concept of a general pension system, but also examines a United States model, providing a closer look at a major developed industrial country’s national social security program, and corporate pension system. It also describes the experience of reforms on the development process of the United States retirement pension system. This paper studies the various corporate pension schemes in the United States and their possible application as models to countries such as Taiwan. In focusing on the United States corporate pension system in private sector, legal and economic issues are scrutinized. Theories which related to the pension system are first analyzed; then the definitions of the various retirement plans are given. The history of private pension schemes of the United States is told, starting with the American Express, then crude railroad retirement plans to the post-war demand to current United States retirement plans. Analysis of the changes in private sector`s pension plan participation for defined benefits and defined contribution plans are examined in light of the impact these changes have made upon retirement income resources.
     
     Focus on the IBM Corporation is made as an example of a private sector business in the United States, and this study tracks the evolution of the company’s pension schemes from defined benefit pension plans to the newer hybrid cash balance pension plans and the now-popular defined contribution 401(k) pension plans. Findings show that the United States corporate pension system is not feasible as a model at this time because of its many deficiencies in its laws and regulations, and also because of the currently shaky global economy. Suggestions and possible remedies are given on how to strengthen the corporate retirement pension system in United States.		en_US
dc.description.tableofcontents Chapter One Introduction 1
     1.1 Reach Background and otivation 1
     1.2 Research Purpose 4
     1.3 Research Range 6
     1.4 Research Method and Limitation 6
     1.5 Research Structure 7
     1.6 Research Structure 8
     
     Chapter Two Literature Review 9
     2.1 Overview 9
     2.2 The Life-Cycle Hypothesis of Savings 9
     2.3 Gratuity Theory 10
     2.4 Incentive Theory 10
     2.5 The Human Depreciation Theory 11
     2.6 Deferred Wage Theory 12
     2.7 The Permanent Income Hypothesis 12
     2.8 Livelihood Security Theory 13
     2.9 Summary 14
     
     Chapter Three Formation of a Retirement Pension System 16
     3.1 Overview 16
     3.2 Basic Concept of a Retirement Pension System 16
     3.3 Responsibilities of Plan Fiduciaries 21
     3.4 Types of Retirement Plans 23
     3.5 Comparison on the retirement pension plans 32
     3.6 Summary 35
     
     Chapter Four The Social Security program in U.S. 37
     4.1 Overview 37
     4.2 Introduction of the U.S. Social Security program 37
     4.3 History of the U.S. Social Security program 38
     4.4 Social Security Number 46
     4.5 Social Security Retirement Benefits 47
     4.6 Benefit Calculation 47
     4.7 Social Security Taxation 48
     4.8 Summary 48
     Chapter Five Corporate Pension System in United States 53
     5.1 Overview 53
     5.2 Reason for Rtirement Pension Mvement 55
     5.3 Evolution of the Private Pension System in the U.S. 62
     5.4 History of Pension Regulation 64
     5.5 Tax Preference and Advantage for Private Retirement Plans 67
     5.6 Basic Requirements of Pension Plans 68
     5.7 Summary 72
     
     Chapter Six IBM Corporation and its Pension 75
     6.1 Overview 75
     6.2 Introduction of IBM Corporation 75
     6.3 IBM Retirement plans 79
     6.4 IBM fringe benefit packages 81
     6.5 Evolution of IBM Pension plans reforms 83
     6.6 IBM Pension Lawsuit 85
     6.7 Cash Balance Conversion 88
     6.8 IBM Freezes Pension Plan 90
     6.9 Summary 93
     
     Chapter Seven Conclusions and Recommendations 95
     7.1 Conclusions 95
     7.2 Recommendations 97
     7.3 Future Research 98
     
     
     Bibliography 99
     Appendix A: IBM 2008 Annual Report 103
     Appendix B: Form 8-K 111
     Appendix C: PPA 2006 121		zh_TW
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0094924005en_US
dc.subject (關鍵詞) 企業年金的研究zh_TW
dc.subject (關鍵詞) Corporate retirement pension systemen_US
dc.subject (關鍵詞) Defined Benefit planen_US
dc.subject (關鍵詞) Defined Contribution planen_US
dc.subject (關鍵詞) Cash balanced planen_US
dc.subject (關鍵詞) Hybrid planen_US
dc.subject (關鍵詞) 401(k) planen_US
dc.title (題名) 企業年金的研究_IBM公司個案研究zh_TW
dc.title (題名) A study of corporate pensions:A case of IBM corporationen_US
dc.type (資料類型) thesisen
dc.relation.reference (參考文獻) A、Books：
     
     1. Allen, Everett T., Melone Joseph J., Rosenbloom Jerry S. and Vanderhei, Jack L.,(1998), Pension Planning-pension, Profit-sharing, and Other Deferred Compensation plans, 8th ed..
     2. American Enterprise Institute for Public Policy Research, (9168), The Debate on Private Pensions, Washington E.D. 1968.
     3. Andrews, Emily S., (1985), The Changing Profile of Pensions in American, Washington, DC.
     4. August J. Baker， Dennis E. Logue& Jack S. Rader，(2005) Managing Pension and Retirement Plans，Oxford University Press.
     5. Atchley, R.C., 1988,.Social forces and aging.(5th ed.). California: Wadswort.
     6. Dan M. McGill, Kyle N. Brown, John J. Haley, Sylvester J. Schieber，(2005), Fundamentals of Private Pensions，8th edition.
     7. Brown, Jones K, Bradshaw J., (1983), Issues in Social Policy. Translation by Cheng-wher-Sun, (1997), Taipe : Ju Liu Publisher.
     8. Clay B. Mansfield & Timonthy W. Cunningham with contributions from Richard C. Harris，(1993), Pension Funds – A commonsense Guide to a Common Goal，Business One Irwin.
     9. Davey, Patrick J, 1973), Financial management of company pension plans, Conference Board New York, 1973.
     10. Denis E. Logue & Jack S. Rader，(1998), Managing Pension Plan，Harvard Business School Press.
     11. Diamond, Peter (eds), (1999), Evaluating Issues in Privatizing Social Security, panel report issued by the Nation Academy of Social Insurance, London: The MIT press.
     12. Doug Garr Heller, (2000), “ IBM Redux”, Harper Collins Publisher, Inc.USA.
     13. Drucker, P. F., (1996), The Pension Fund Revolution. Transaction Publishers, New Brunswick and London.
     14. E. Philip Davis，(1995), Pension Fund，Oxford.
     15. Everett T. Allen Jr.，Joseph J. Melone，Jerry S. Rosenbloom & Jack L. VanDerhei，(1998), (2002), Pension planning : pensions, profit-sharing, and other deferred compensation plans，8th edition.
     16. Gillion, Colin., (2000), Social Security Pensions: Development and Reform, Geneva: International Labour Office.
     17. Greenough William C.，King Francis Paul，(1976), Pension Plans and Public Policy，Columbia University Press，1976 edition.
     18. Hong, Chung Zie, (2006), The Revolutionary Way of IBM, Taipei, Hwa-Wen Publishing Co., 2006.
     19. Ippolito, Richard A, (1998), Pension plans and employee performance , University Of Chicago Press.
     20. Jay Conison，(1993), Employee Benefit Plans in a nutshell.
     21. Ambachtsheer, Keith P. ，(1986)，Pension Funds and the Bottom Line，Dow Jones-Irwin
     22. John H. Langbein & Bruce A. Wolk，Pension and Employee Benefit Law，3rd edition，2000.
     23. Rubin, Leona G.，(1989)，Your 1989/90 Guide to Social Security Benefits，Facts On File.
     24. Kevin Maney, “The Maverick and His Machine: Thomas Watson, Sr. and The Making of IBM”, Taipei; Yuan-Liou ，Publishing Company, 2003.
     25. Li, Shao-Tse, (2000)，《IBM Revolution Strategy》，HsingTing; zu-I Press.
     26. Louis V. Gerstner, Jr., “Who Says elephants can’t dance?”, Taipei; Yuan-Liou Publishing Company, 2003.
     27. Logue, Dennis E., Rader, Jack S., 1997, Managing Pension Plans, Harvard Business School, 1997, Boston.
     28. Michael J. Canan，(1991)，Qualified Retirement and Other Employee Benefit Plans，1991 edition.
     29. Utkus, Olivia S. Mitchell & Stephen P.，(2004)，Pension Design and Structure，Oxford University Press.
     30. OECD Social Policy Studies No. 10，Private Pensions in OECD Countries-the United States，1993.
     31. Carroll, Paul (1993)，“Big Blues – The Unmaking of IBM; Taipei, Triumph Publishing Co., Ltd.
     32. Philip Matera, Retirement Rip-Off: Corporate America? S Campaign to reduce its pension costs, Corporate Research E-letter No. 38, August 2003.
     33. Stinberg, Richard M.，(1993)，Ronald J. Murray & Harold Dankner，Pensions and Other Employee Benefits，4nd edition，1993.
     34. Richard A. Ippolito，(1997)，Pension Plans and Employee Performance, The University of Chicago Press.
     35. Heller, Robert，(2003)，Heller, “The Fate of IBM”, Taipei; Yuan-Liou Publishing Company.
     36. Thomas J. Watson, (1990), “My life at IBM and beyond”, New York; Father; Son & Co., 1990.
     37. Watson, Thomas J. (2004), Watson, “A business and Its Beliefs”, New York；McGraw Hill.
     38. Robert Slater, (1999), “Saving Big Blue”, McGraw-Hill Taiwan, 1999.
     39. World Bank, (1994), Averting Old Age Crisis, A world Bank Policy Research Report, Oxford University Press.
     40. Thomas I. McCord & Raymond W. Doreian，(1979), ERISA Plan Administrator’s Desk Book，2nd edition.
     
     
     B、Journals：
     
     1. Alan L. Gustman， Olivia S. Mitchell，and Thomas L. Steinmeier，The Role of Pensions in the Labor Market，JSTOR，2008.
     2. Charles D. Ellis，Danger ahead for pension funds，Pension Management，21470。Robert D. Paul，Can private pension plans deliver，Pension Management，21470.
     3. Charles L. Trowbridge，ABC’s of pension funding，Pension Management，21470.
     4. Doug Garr Heller, “ IBM Redux”, Harper Collins Publisher, Inc.USA, 2000.
     5. Douglas Catalan & John Hopkins University Department of International Economic (SAIS).
     6. Douglas Fore & P. Brett Hammond，resurrecting the Defined Benefit Pension Plan: A New Prospective.
     7. Edward A. Zelinsky，The Defined Contribution Paradigm，Yale Law Journal，114 Yale L.J. 451（2004）.
     8. Elmer Huh & Sarah McLellan，The tale of two pension reforms : A US-Japan comparison，Pensions vol.12,1,33-42.
     9. Gordon L. Clark and Ashby H.B. Monk，The crisis in DB Corporate Pension Liabilities: Current solutions and future Prospects，Pensions vol.12,1,43-54.
     10. Gordon L. Clark and Ashby H.B. Monk，The crisis in DB Corporate Pension Liabilities Part I : Scope of the Problem Current solutions and future Prospects，Pensions vol.12，1,43-54。
     11. Irwin Tepper & Robert D. Paul，How much funding for your company’s pension plan? Pension Management，21470。
     12. Jack Rasmus, Pension Plans In Corporate Cross-Hairs, Z magazine September 2004 . Nick Mathiason, Private equity stole our pensions, The Observer, Sunday June 10, 2007.
     13. James A. Brander，Pensions and Corporate Performance _ Effects of the Shift from DB to DC plans，2007.
     14. James M. Poterba，The History of Annuities in the US，National bureau of economic research，1997.
     15. Kandice kapinos, Corporate Use of Cash Balance Pension Plans, March 2007
     16. Roger Lowenstein，The end of Pensions，The New York Times, 2005.
     17. T. Leigh Anenson, & Karen Eilers Lahey，The Crisis in Corporate America: Private
      Pension Liability and Proposals for Reform，SSRN vol.9:3 2007.17. Clain Tested in IBM
     Pension Conversion Case, Pensions in the Balance: Age Bias, 2003/06/26,
     New York Times
     18. IBM to Freeze Pension Plans to Trim Costs, 2006/01/06, New York Times.
     
     
     C、 Web Site Address:
     
     1. The U.S. Department of Labor: www.dol.gov
     2. Bureau of Labor Statistics (BLS): www.bls.gov/data/
     3. US Department of Labor - Pension and Welfare Benefits Administration: www.dol.gov/ebsa/
     4. U.S. Bureau of Labor Statistics: www.bls.gov/
     5. Pension Benefit Guaranty Corporation (PBGC): www.pbgc.gov/
     6. Employee Benefits Security Administration (EBSA): www.dol.gov/ebsa/
     7. Internal Revenue Service (IRS): www.irs.gov/
     8. Internet .Retirement Alliance (IRA): 222. Ira.com
     9. Council of Labor Affairs, Executive Yuan: www.bli.gov.tw/
     10. IBM Corporation: www.ibm.com/us/en/
     11. Chief District Judge MURPHY, The Cooper challenges IBM`s pension plan as violative of the age: www.ilsd.uscourts.gov/Opinions/Cooper_v._IBM_Order.pdf		zh_TW