The PPA provides that DB plans (including cash balance) are not inherently age discriminatory.
Most importantly, for cash balance or hybrid plans, the accrued benefit may be expressed as an annuity payable at retirement age, the balance of a hypothetical account, or the current value of the cumulative percentage of the employee's final compensation.
Of the 49 states that have posted their plans, all rely on the National Sentinel Physician Surveillance (NSPS), the nationwide 122 Cities Mortality Reporting System of pneumonia- and influenza-related deaths (3,4), or both.
Although many states describe plans for enhanced surveillance during pandemic influenza, relatively few (12 [25%]) currently have or envision real-time syndromic surveillance of influenzalike illness (ILI) in persons seeking care at clinics or hospital emergency departments to detect the onset of pandemic influenza (Appendix Table 2).
 Tax credit for new plans
. A three-year tax credit of 50% of the first $1,000 of start-up costs ($500 maximum) is available to employers with fewer than 100 employees that cover at least one non-highly-compensated employee.
* Fifty-three percent of organizations implemented some elements of their crisis communication plans
, while 47 percent fully implemented their plans
Since there were very few written lesson plans
to analyze, Schmidt recorded her talks with the students, trying to discover whether their teaching was planned in advance or improvised at the moment.
A number of state 529 plans
have suffered through financial difficulty and administrative turmoil in recent years.
The final regulations clarify that plans
may use automatic enrollment in conjunction with designated Roth contributions.
"There's no need to choose from new plans
, satisfy a new deductible or learn differences in coverage simply because of a move.
However, as Glickstein points out, for those considering a freeze on their DB plans
, the related legacy liability will not be dealt with under this law.
* Requirements that must be met by such plans
to avoid the current inclusion income
Chapters one through six comprise section one and address responses to common disasters and how to plan
so that an information agency's response is measured and efficient as well as effective.
Even though qualified retirement plans
are subject to numerous pension law protections (namely, the Employee Retirement Income Security Act of 1974, more commonly known as ERISA), individuals often prefer not to leave their retirement funds under the control of an organization where they no longer work.
In its final form, the plan
is a blend of input from the many disparate stakeholders in the NIEHS research enterprise and Schwartz's views about the role of the institute.