Human Resources: Plan Options

China HR and Recruiting Issues Webcast: November 15, 2006
The pace of change in China has continued to accelerate.

MassMutual Offers Comprehensive Education Resources in Response to Pension Act
In response to the recent Pension Protection Act (PPA) legislation, MassMutual Retirement Services has developed a comprehensive education program to help plan sponsors, financial professionals and participants understand the impact of the legislation on defined contribution and defined benefit plans and to provide tools and resources to help them address the resulting challenges and opportunities.

China HR Webcast
With its rapidly expanding economy, China has continued to be a hotspot for manufacturing products at lower costs.

Group Retirement Savings: Desjardins Financial Security education program wins award of excellence
Desjardins Financial Security's Destination - Take Control of Your Retirement program for Group Retirement Savings participants approaching retirement won an award of excellence at the 2006 Insurance & Financial Communicators Association (IFCA) Awards Competition. The judges commented on the originality and effectiveness of the concept.

ERISA FIDUCIARY COMPLIANCE FROM ASPEN PUBLISHERS OFFERS DETAILED GUIDANCE, VALUABLE TOOLS
Now there's a reliable resource for 401(k) and 403(b) plan administrators that shows them how to meet their fiduciary responsibilities and avoid fiduciary liability.

SELIGMAN EXTENDS TARGETHORIZON ETF PORTFOLIOS SM TO 2035 AND 2045
Seligman Advisors, Inc. today announced the addition of two new funds to Seligman TargetHorizon ETF PortfoliosSM, a series of mutual funds that offers a comprehensive product solution to plan sponsors and retirement plan participants.

Employers Underestimate Possible Retention Risk Relating to Health,
More than half of U.S. workers are worriedtheir health care benefit costs will increase and the scope of theirbenefits will decrease over the next few years.

Recruiting Survey: As Worker Loyalty Fades, Personality Fit is Critical for Hiring and Retention
Whitepaper summarizes survey findings that show high employee turnover stems from short-sighted hiring practices.

- Ameriprise Financial (NYSE: AMP) announced that personalized stock plan education programs, have been shown to dramatically increase the value employees attribute about their employee stock opt

The Todd Organization AnnouncesMike Curran Joins Board of Directors
Founder and Retired CEO of Executive Benefit Services, Inc. Brings VastExpertise and Vision to Leading Nationwide Specialty Firm

MassMutual Earns Top Marks in Boston Research Group's DCP 2006 Retirement Advisor Satisfaction and Loyalty Study
MassMutual has scored well above the industry average in 10 categories in Boston Research Group's DCP 2006 Retirement Advisor Satisfaction and Loyalty Study.

The Prudential Forum Sparks Innovation in the Relocation Industry
More than 550 relocation industry specialists from around the world gathered recently at Pointe South Mountain Resort in Phoenix, Ariz., for The Prudential Forum, a three-day networking event hosted by Prudential Relocation, a Prudential Financial, Inc. [NYSE: PRU] business.

Meridee J. Maynard Joins Board of Directorsof The Todd Organization
Senior Vice President-Life Product at Northwestern Mutual BringsFar-Ranging Expertise on Business Planning and Financial Management Issues

MassMutual and Clients Win Highest Number of Signature Awards from Profit Sharing/401(k) Council of America
PSCA Signature Awards competition honors excellence in retirement plan communications and education

Wil Gaitan has been named Buck Consultants´ Regional Manager for Latin America.
In this role, Gaitan is responsible for managing the firm's business in that geographical region and deepening relationships with affiliates.

Save the Date: September 8 is National 401(k) Day
The Principal Reminds Employers to Help Workers Save For Their Future

The Principal Financial Group Waives Health Savings Account Fees
Encouraging new participation, consumer driven health care is now more affordable

Principal Financial Group Encourages Americans to Seek Financial Security this September
Third-annual Life Insurance Awareness Month Recognized

Nurse Anesthetists Seek Flexibility, Financial Rewards: Recruiting Firm Survey Shows Most CRNAs Would Repeat Career Choice
CRNAs (certified registered nurse anesthetists) enjoy flexibility and generous compensation, according to survey results released today by recruiting firm LocumTenens.com. Seventy-one percent (71%) of the 417 full- and part-time CRNAs responding to the recruiting firm's recent on-line questionnaire said they have worked as a locum tenens (temporary) anesthesia provider, while another 28% said they would consider it. Based on its 2006 survey, LocumTenens.com pegs the average annual U.S. nurse anesthetist salary at $164,172, a 10% increase over the 2005 average of $149,147.

The Todd Organization Appoints Ward Russell President; Veteran of National Executive Benefits Consulting Firm Has Extensive Experience with Client Service and Product Development
The Board of Directors of The Todd Organization, a nationwide leader in the design, financing, and administration of supplemental retirement plans and other executive benefits, today announced that Ward Russell has been named President of the firm.

Robert Besancenez has joined the St. Louis office of Buck Consultants as a Director in the Health and Welfare Practice.
Besancenez joins Buck from Huntleigh McGehee, a regional brokerage firm, where he served as Vice President and Chief Financial Analyst. Prior to that, he was a Senior Consultant with Mercer Human Resource Consulting.

New CCH Pension Reform Book Provides Timely, Complete Coverage of Pension, Tax Changes
CCH announced today it will offer a new book, the CCH Law, Explanation and Analysis of the Pension Protection Act of 2006, providing valuable information, insight and analysis on the massive new law.

Alan Vorchheimer has joined the New York office of Buck Consultants as Principal in the Retirement practice.
Vorchheimer returns to Buck from Ernst & Young, where he served as Principal in the Human Capital Practice. He previously served with Buck Consultants from 1992 to 1999. His expertise includes HR process redesign, outsourcing, vendor selection, HR risk management assessment, and new business development.

Do-It-For-Me Principal LifeTime Funds Achieve Five-Year MilestoneAnniversary Marked by Strong Demand, Rapid Growth, Solid Performance

Buck Consultants to Provide Illinois Teachers´ Retirement System With Retirement Plan Services
Buck Consultants, an ACS company and one of the world´s leading human resource and benefits consulting firms, announced today that it has been retained by the Illinois Teachers´ Retirement System (Illinois Teachers) to continue providing actuarial and retirement consulting services. Buck has provided services to Illinois Teachers for 16 years. More than 328,000 active employees and retirees participate in the Teachers´ Retirement System.

Korea: Government Puts Forward Pension Reforms
Faced with mounting deficits in its pension funds, Korea´s Ministry of Health and Welfare (MOHW) is calling for reforms to its national pension fund; from Pacific Bridge.

Watson Wyatt Urges Congress to Seize Opportunity to Shore Up Nation's Pension System
New Analysis of FORTUNE 1000 Firms Shows Continued Shift to 401(k)s

Retirement Saving Now Easy As 1-2-3
Ultra-Simple Enrollment from The Principal Helps Increase Savings and Participation Eases Worries and Administrative Burden for Plan Sponsors

Major corporate pension plans maintain funded status despite weaker equity performance
Weaker recent equity performance is offset by pension accounting impact of rising interest rates Proposed pension and retiree medical accounting rule change would reduce shareholder equity and produce greater reported volatility, due to "mark to market" impact on financials

Your Retirement Nest Egg Can Fund a Franchise, Says StartupJournal.com Report
The Employee Retirement Income Security Act allows potential franchisees with limited liquid savings to start a franchise without outside help according to a new report published by StartupJournal.com, The Wall Street Journal´s guide for entrepreneurs.

Who Can You Trust: Companies Build Credibility with Stringent Certifications, SAS-70 Audit
AmCheck (http://www.amcheck.com), national provider of Payroll Services and HR Solutions, completed SAS 70 Audit - an internationally recognized auditing standard developed by AICPA, to ensure that data of their allied companies, clients and business partners is safe and secure. With this SAS 70 Certification, AmCheck can be trusted on client´s valuable information while proving them with Payroll, HR and PEO Services.

Principal Financial Group Launches New Universal Life Product
Universal Life Protector III offers lower cost and greater flexibility.

Employees Call for Improved Benefits Communications Based On Life Stage
MetLife´s recently released Employee Benefits Trend Study 2005/2006 highlights significant findings: more than 80% of employees believe their companies need to provide better benefits education to enable workers to select the best benefits options.

Mercer HR Services adds 11 major clients in first quarter
Growth continues across all lines of business

Letter Debunks MisPERCEPTIONs ABOUT PENSION BILL
"The Pension Reform Legislation Will Significantly Increase Employer Costs," Engler Says

Hewitt issued its 2006 401(k) Benchmarks study today, which examines the saving and investing habits of U.S. employees.
The study found that company efforts to help employees save for retirement -- including putting the 401(k) plan on autopilot, simplifying plan choices, and targeting communication -- have resulted in some improvements in employees´ retirement saving and investing behaviors. Despite these improvements, there is still work to be done to steer employees onto a path toward a more secure retirement.

EMPLOYERS USING WEB TO MEETINCREASING PENSION ADMINISTRATION DEMANDS
Closed and Frozen Plans Adding to Burden, Watson Wyatt Experts Say

Buck Consultants announced today that it has been selected by FormTech Industries LLC to provide an array of employee benefit services.
Buck Consultants to Provide Employee Benefit Services for FormTech Industries

The Principal Financial Group Announces New Direct Connect Service for Health Savings Accounts
New Service Offers Simplified Way to Administer Health Savings Accounts

Buck Consultants, an ACS company and one of the world´s leading human resource and benefits consulting firms, has published its latest issue of "Global View."
Buck´s first quarter 2006 issue of "Global View" also contains reports on HR trends and news in France, India, Ireland, Japan, Mexico, the Netherlands, and the UK. The publication is available on Buck's Web site at the following link:

Watson WyattWorldwide is warning that a new policy announced yesterday by theDepartment of Energy (DOE) undermines government contractors' ability to provide guaranteed retirement benefits to their workers.
According to a press release published by DOE on April 27, the agency willno longer reimburse the expenses associated with defined benefit pensioncoverage "for new contractor employees."

Fidelity Investments Stock Plan Services Group Receives "Unqualified" SAS 70 Type II Report For Third Consecutive Year
Internationally Recognized Auditing Standard Reaffirms Effectivenessof Fidelity's Equity Compensation Recordkeeping Systems

Fidelity Investments Receives HROA Large Market Customer Relationship Of The Year Award
Company Recognized for HR Outsourcing Partnership with Bank of America

Desjardins Financial Security Goes Live With Sungard´s iWORKS
Desjardins Financial Security announces that it has completed the implementation of SunGard´s iWORKS COMPASS in its group retirement savings enterprise network, SunGard´s enterprise group benefit administration system.

Retiree medical coverage in jeopardy?
To comply with new rules and control balance sheet liabilities, Brown Rudnick outlines issues that governments will need to consider.

Ceridian Adds Roth 401(k) Recordkeeping Services To Its Retirement Plan Administration Offerings
The new provisions allow 401(k) plan participants to defer a portion of their salary to the plan on an after-tax basis.

LifeCare ® Reaches Milestone: More Than a Half-Million Lives Covered by Innovative Successful AgingSM Services
Unique suite of services helps individuals resolve full rage of mid-life and aging-related issues -- caregiving, leading healthier lives, personal coaching, legal and financial matters, pre- and post retirement planning, and much more Organizations benefit from improved relationships with middle-aged and senior customers, members, employees and other key audiences

Dan Walter has joined Buck Consultants' San Francisco office as Principal in the Compensation practice with a specialty in equity compensation plan design and administration.
Walter joins Buck from Smith Barney´s Stock Plan Services group where he was a Senior Vice President and Director.

Mercer named Benefits Consultant of the Year
Mercer Human Resource Consulting has been named Benefits Consultant of the Year in the annual Global Pensions Awards for the second consecutive year.

Hyatt Legal Plans Adds Senior Attorney to Management Staff

Ameriprise Financial Goes Beyond the Numbers to Map the Emotional Stages of Retirement
"Up until now, no one has so thoroughly investigated the mindscape of retirement," said Ken Dychtwald, CEO of Age Wave. "Baby boomers, who are starting to turn 60 this year, are probably well aware of the financial challenges that lay ahead, but few may realize what they will experience emotionally. Incredibly, we have discovered that retirement is a complex process made up of distinct emotional stages, similar to other well-known life transitions, such as pregnancy or grieving and loss."

New Survey Finds Electronic Age Brings Results, Risks Electronic technology, including widespread computer availability and online communication
Nearly three out of four organizations responded that electronic communication practices have improved administrative efficiency, and over half report reduced costs and enhanced employee satisfaction.