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View Full Version : Let's Cash Balance, Bush, Congress and Actuaries


Andy Lang
04-15-2003, 03:28 PM
The High Cost of a Corporate Low-Ball Tactic
Marie Cocco

April 15, 2003

Theirs is yesterday's story. They are ordinary, middle-aged, middle-class people whose complaints were once considered extraordinary enough to make it into the news and congressional hearing rooms. For a while, it seemed, everyone thought they deserved better. Now war has erased their images. Nothing has changed their circumstances.

The workers who were caught up in the latest corporate craze - converting old-style, defined-benefit pensions to less costly "cash-balance" plans that give older workers smaller pension checks than they were promised - are still caught. They still hope to convince the Treasury Department to change a proposed regulation that would make it easier for companies to make this switch.

They still hope the regulation does not halt the age-discrimination lawsuits they've already brought - about 800 so far. They hope to convince Congress to let workers over 40 have a choice between the pensions they were promised and the new system that benefits their younger colleagues.

"At age 65, under cash-balance, I would receive approximately $25,000 - about half what I would have received under the former plan," said Jane Banfield of Bernardsville, N.J.

She was, for two decades, in technical marketing and sales at AT&T. She was the type companies used to want - a shareholder concerned about profits, not just her paycheck. She fretted about whether new hires were as dedicated to AT&T as she'd always been.

Banfield learned in 1998 that the company was converting her pension to a "cash-balance" plan. Under its terms, if she retired at 55 she would suffer a 61-percent cut in her promised benefit. If she stayed on until age 65, she would manage to get about half her previously set benefit. Then Banfield got stuck in the great telecomm meltdown. Now 54, she was laid off in November.

Under defined-benefit plans, workers build the biggest part of their pension in the years just before they retire. The idea is to reward a value corporate America used to admire: loyalty. Under cash-balance plans, workers earn benefits more evenly over their tenure. This rewards younger workers who hop from job to job and might depart with a bigger "lump sum" than they would have received under the old system. It rewards another value corporate America admires: cost-cutting. Some big companies have saved more than $100 million a year by switching plans.

"It's the middle management, basically the mainstream worker in the United States, who's going to get harmed," said Banfield.

She and others who've been thrown off-balance by cash-balance testified at an IRS hearing last week on the proposed regulation. They walked the corridors of Congress in search of sympathetic lawmakers, wearing stickers with a giant red slash through the words "Pension Theft."

Rep. Bernie Sanders (I-Vt.), long an ally, tried a new tactic in the long-running battle. He had the Congressional Research Service calculate what members of Congress would lose if their current pension plan were converted to a "cash-balance" system.

The results: House Speaker Dennis Hastert's (R-Ill.) lump-sum benefit would fall from $540,572 to $164,455. House Republican leader Tom DeLay (R-Texas) would suffer a loss of nearly 60 percent, knocking the value of his pension to $251,086, down from $608,143 under the current system. Sanders' own benefit would be cut by 72 percent under a cash-balance formula.

"If members of Congress think that cash-balance payments are good for American workers, then they must believe that cash-balance pensions are good for themselves!" Sanders declared at a sparsely attended news conference.

He is sponsoring legislation that would force Congress to switch its own pensions to cash-balance plans if the Bush administration rules go through for everyone else. It is quite unlikely to pass.

The Treasury Department now ponders whether, or how, to change its proposed regulations. Some businesses with traditional plans are concerned the language of the rules would undercut them, even if they don't want them abolished. Once employers start complaining about the same things workers do, change becomes altogether more likely. Yesterday's stories tend to take on new urgency once the lobbyists get involved.

Copyright © 2003, Newsday, Inc.

Botsy
04-16-2003, 08:38 PM
Andy, Your articles and comments are so one-sided that they are easily dismissed. Just so anyone who may have read any of your posts doesn't get misled by your posts, I have decided to post a recent article I've seen.

Pension Wars: The Fallout After IBM
FORBES.com
Janet Novack
4-16-03

WASHINGTON - It's not often you see protestors outside a Treasury-Internal Revenue Service hearing on proposed tax code regulations. But ever since disgruntled IBM employees brought the issue to public attention, the movement by major corporations to convert traditional defined-benefit plans to so-called cash-balance pension plans has been a lightning rod for workers'--and particularly baby boomers'--growing anxiety over their retirement incomes.

And so, last week, there were picketers outside and raw emotions inside at hearings on rules that would end a moratorium the U.S. Department of the Treasury imposed in 1999 on giving its blessings to cash-balance conversions. "White-collar workers are under assault,'' complained a long-time Verizon Communications (nyse: VZ - news - people ) employee. Maybe so. But the problem isn't cash-balance plans per se. Rather, the devil is in the details of conversion.

The difficulty of this issue was demonstrated by the fact that some employers, as well as workers, were unhappy with the regulations proposed by a business-friendly Bush Administration. Currently, under the moratorium, companies are able to convert, but must do so without government guidance on whether their moves violate age-discrimination rules. The proposed rules say conversion, per se, isn't discriminatory, but set up specific tests pension plans must meet. The Coalition to Preserve the Defined Benefit System, a newly formed lobbying group of 57 companies, including R.J. Reynolds Tobacco (nyse: RJR - news - people ), Caterpillar (nyse: CAT - news - people ), Dow Chemical (nyse: DOW - news - people ), Cooper Industries (nyse: CBE - news - people ), Wells Fargo (nyse: WFC - news - people ) and Electronic Data Systems (nyse: EDS - news - people ), claims that more than two-thirds of existing plans at the biggest U.S. companies would flunk the new tests.

Cash-plan conversions weren't always controversial. Bank of America (nyse: BAC - news - people ) did the first conversion in the 1980s and in the 1990s the conversion movement quietly picked up steam. By 1998, 24% of S&P 500 firms sponsoring defined-benefit plans had converted, according to a study by two Federal Reserve Board economists. Then, the Fed study observed, IBM made its move and cash-balance conversions were characterized "as an example of corporate greed; a way to reduce benefits generosity in a way employees did not fully understand.''

Like traditional pension plans, and unlike 401(k) plans, cash-balance plans are wholly funded by employers and insured by the federal Pension Benefit Guarantee. A retired worker can collect a monthly payment for life, although many do take their pensions in lump sums. The big difference between traditional and cash-balance plans lies in the way workers accrue benefits.

In a cash-balance plan, the company contributes a set amount of salary for each worker every year to a theoretical account for him (even though the money is actually managed in one big pot), and then credits his account with some guaranteed annual return--typically the yield on 30-year Treasuries. If a worker leaves before retirement, no matter his age, he can take the amount in his "account" with him and roll it into an Individual Retirement Account. So employees who jump from company to company or forsake a traditional job--say, to raise children or start a business--don't lose out. In that way, the plan functions like a 401(k) savings plan.

Sounds reasonable, right? In fact, it's a lot fairer than the funding formula in a traditional defined benefit plan, argues Urban Institute retirement and tax policy expert Eugene Steuerle. In traditional plans, benefits are calculated using a formula based on the worker's salary in his last three or five years of service and his years with the company. Those who spend 30 years at one company do extremely well, while job hoppers and women who leave the labor force to raise families are shortchanged. The Fed study concluded that the companies most likely to convert to cash balance in the 1990s were those in industries with mobile workers and labor shortages; in other words, they made the switch to better compete for mobile, young workers.

So cash-balance plans make business sense. But that's no comfort if you're a boomer who spent your early years jumping from job to job, accruing few pension benefits, and then settled into a long-term corporate job, expecting you'd finally get yours--only to find the rules were being changed midgame.

A new study by Watson Wyatt (nyse: WW - news - people ) of 78 companies that converted to cash-balance plans contains some telling numbers. These companies cut their pension costs an average of just 1.8% and, overall, 80% of workers came out ahead. A typical 40-year-old leaving a firm after ten years would walk away with 2.4 times more benefits under the new plan as the old. But a 60-year-old leaving after 30 years of service would end up with only 78% of the pension benefits he would have had under the old system. Moreover, among the 45% of companies studied that reduced costs, 87% of workers in their fifties were losers. (Those companies that didn't cut costs tended to offer older workers transition relief--for example, giving them the option of staying in the old plan.)

Eric P. Lofgren, global director of the benefits consulting group at Watson Wyatt, which is working for the new employers' coalition, says that in recent years (since the IBM blowup), nearly all converting employers have protected employees 50 and above who are within five years of retirement. Indeed, FedEx (nyse: FDX - news - people ), which is now converting, is giving all current employees a choice of plans. But the employers' coalition doesn't want such protections mandated.

The employers' group is adamantly opposed, for example, to a proposal by Rep. Bernie Sanders, (I-Vt.) backed by the Communications Workers of America, AARP and AFL-CIO. It would require companies to give any worker who is age 40 or had been employed for ten years the choice of remaining in the old plan or opting for the new one. "The man is trying to kill defined-benefit plans," fumes Lofgren. If companies find conversion too onerous, he notes, they'll simply terminate their defined-benefit plans altogether. This is no idle threat. Less than a fourth of private-sector workers are still covered by defined-benefit plans today, down from 39% in 1975.

J. Mark Iwry, a Brookings Institution senior fellow who was a top Treasury pension official when the 1999 moratorium was imposed, laments that the issue has become so polarized. But he insists "there are ways to provide reasonable transition protection while allowing companies the flexibility to make changes.'' Ultimately, however, the Treasury may not be able to do that through regulations, and Congress may have to step in.

Westley
04-16-2003, 10:33 PM
Or, Botsy, you could take the quick and easy route:
They hope to convince Congress to let workers over 40 have a choice between the pensions they were promised and the new system that benefits their younger colleagues.


This statement is a lie, nobody "promised" that the company would continue the plan unchanged forever, and every statement after this is a house of cards built on this lie.

yeppers-wsmn
04-19-2003, 12:00 PM
These people complaining about conversions to cash balance plans should ease up. It's much better than the other alternative that most companies are considering - freezing future accruals completely, or terminating the plans if assets are sufficient.

They don't seem to understand that reduced is better than nothing... I don't see much press on companies that just decide to freeze (or terminate) their DB plans, and maybe - if the employees are lucky - decide to boost up their 401k match.

If all this negative press keeps up, employers will begin to think that getting out of the DB business altogether is much easier than the CB alternative.

Andy Lang
05-06-2003, 09:59 AM
And I think that all actuaries who have been flimflamming the public in the insurance and pension industries should be forced to invest for their own retirements in individual accounts or in individual insurance policies, like whole life insurance and health policies--both of which return maybe 50% of each premium dollar.

They are among the dumbest investors in a universe of dumb investors and suckers.

This would be after their pay is slashed and their major DB jobs go the way they have been driving them, of course.

Dante and AndyBert have joined together and reserved a very special place in Hell for these folks.

They will be consigned to eat dog food, try and figure out which individual health care policy is a good deal for the consumer-a forever task if ever there was one--memorize The Carlyle Tables and to do mortality tables the rest of eternity.

Woof, woof!

Botsy
05-13-2003, 06:56 PM
Does anyone know what this means?

Andy Lang
05-14-2003, 09:25 AM
Not me.

I do know though that

1. Watston Wyatt's current CEO is an actuary who once enhanced IBM's pension plan to sop up the surplus in a failed attempt to keep the predators at bay and then, when Gerstner took over anyway then switched sides and helped the Big Dog not only get rid of those improvements and then some, while ole Lou made himself a fortune--nearly a billion bucks, Botsy--from enormous stock options and huge retirement benefits, helped no doubt by he and his firm, and

2. That IBM employees who got screwed out of their pensions began the revolution that has now taken hold in nearly every firm and written about in nearly every newspaper and newsmagazine, and

3. That I am the only one that knows what is wrong with The Big Four and how to fix them, and the many things that took place over a half century to prevent us from fixing them--one thing leads to another which leads to yet another, etc, etc., and

4. If they are not fixed and fixed correctly and soon, we and the rest of the world are going to be in deep-doo-do (unless yo uare rich and connected), and

5. If we do them right, we will not only make people's retirements secure, leaving no one behind, but also make entire economies more efficient by putting capital in the right places (as opposed to say individual investors being suckered into putting it into all the wrong places), but also placing a major check and balance against the crooked CEOs, accountants and actuaries, Wall Street investment bankers and brokers and their friends in high places in Washington DC by bringing some much needed democracy to corporations--and all without reducing the benefits one penny nor even without spending any more tax dollars to oversee our capitalistic way of life.

Call that last thing: The Convergence of Communism and Capitalism--Together at Last, or if you prefer, People's Capitalism; the Lifecycle Way to Ensure That the Wisdom and Experience of the Elders Prevails Over The Foolishness and Inexperience of Youth, but Max's out at Retirement and then Begins to Recede, Just as Our Lives, Bodies, and Brains Do.

Karl Marx would be so proud.

So would that Scottish guy, Adam Smith and The British Guy, John Maynard Keynes, and that Francophile, Thomas Jefferson, and that ranconteaur, America's Da Vinci, Ben Franklin and yes, James Madison and Tom Paine too, the best of our Founding Fathers, who knew that freedom of religion and from religion required separation of Church and State, something long lost in the current administration and the GOP.

And AndyBert, who taught me to go forth and multiply--I thought he meant become an actuary--is perhaps smiling up there on the top of that mountain, where the air is thin, but cold and very clear, saying to himself, "Maybe, just maybe, Earthlings are not yet hopelessly lost."