Retiree medical plan design: determining the philosophy, communicating the need

Much has been written, both in benefit-related journals and in the general press, about the recent statement, FAS 106, issued by the Financial Accounting Standards Board (FASB). This statement requires most employers to begin accounting for retiree health care benefit costs for active employees as well as current retirees, creating a significant negative financial impact. Most of the attention has been focused on getting the numbers that will tell the extent of the impact resulting from FAS 106. The next step has been to review retiree medical coverage to see how the affected companies can change it to reduce their liability. Although the urge is strong to adopt a quick-fix solution, employers can greatly benefit by reviewing their benefit philosophies and making plan decisions that make sense for them. This article discusses key questions that can help focus the issue on company philosophies and lays out a framework for determining suitable plan designs that can also help companies manage the retiree medical liability.     

The seasons of a CEO's tenure

This article proposes a model of the dynamics of the CEO's tenure in office. The central argument is that there are discernible phases, or seasons, within an executive's tenure in a position, and that these seasons give rise to distinct patterns of executive attention, behavior, and, ultimately, organizational performance. The five delineated seasons are (a) response to mandate, (b) experimentation, (c) selection of an enduring theme, (d) convergence, and (e) dysfunction. The theoretical and practical implications of the model are discussed.     

CONTEXT EFFECTS FOR CENSUS MEASURES OF RACE AND HISPANIC ORIGIN

This paper reports on the results of a split-ballot experimentconducted in 1987 to test alternative versions of the decennialcensus long form. Two forms were randomly assigned and self-administeredin group sessions involving a total of 515 respondents. Theorder of race and Hispanic origin items was experimentally manipulated.The standard long form asks race, then Hispanic origin. Theexperimental form reversed the order of the items in order toreduce perceived redundancy, and to create a more restrictedframe of reference for the race item. The objectives of thecontext manipulation were (1) to reduce item nonresponse forthe Hispanic origin item, and (2) to reduce reporting of "Otherrace" by Hispanics in the race item. Objective (1) was met.Objective (2) was met for Hispanics born in a U.S. state, butnot for immigrants. The results are interpreted as reflectinga process of acculturation that affects how Hispanic respondentsapply U.S. racial categories "white" and "black" in the census.     

Meeting the change challenge: managing growth in the nonprofit and public human services sectors

The current economic climate has been particularly hard on non-profit and public human services organizations, frequently resulting in managing organizational decline. The authors believe that the dominant concern should be with fostering organizational growth. To this end, they suggest that nonprofit board members and executives, as well as public sector leaders, need to concern themselves with the concurrent management of two agendas: Running the Shop and Meeting the Change Challenge. This can be done effectively through the use of strategic issue management, which is a set of techniques that represents a blend of traditional strategic management and change management approaches.