The Helper-Aided Group Must Be Below Average

We are now 8 years into this century, and we have racked up less than 2,000 of the 1,98,000 down points the market needed to travel in this 100 years. The equity portion of plan and SS allowing for expenses of 25% would produce no more than 7%. An accounting change that took effect in 1993 mandates that businesses recognize their present-value liability for post-retirement health benefits.