Running head: WEEKLY DISCUSSION 1

Weekly Discussions

Lori Caldwell

BUS 681 Compensation and Benefits

Richard Thompson
WEEKLY DISCUSSION 2

Weekly Discussions

Post Your Introduction

Hello everyone, my name is Lori. I live in a small southern town in Arkansas. I have two grown
children that have families of their own. My daughter is also a student at Ashford. My son lives
here in Osceola where I live. He works for the City of Osceola. I work for a chemical company
that produces acrylic molding compounds and acrylic sheet. I enjoy traveling to places I have
never seen. I like spending time with my grandchildren and my sister. I live alone but have my
fur baby named Gizmo. He is a Shih Tzu that thinks he is human. I leave the TV on when I go to
work for him because he is a TV junkie. I look forward to learning with all of you.

Week 1 Discussion 1

Compensation Strategy

Discuss the general goals of an organization's compensation system, including how a

compensation strategy works to support the organization's business strategy.

The goals of an organizations compensation system is to maintain competitive

advantage. When the employees are more productive and skilled then the company can gain a

competitive advantage. A company can keep these highly trained employees by offering good

compensation packages (Martocchio, 2011).

Human resource strategies are another form of compensation other than money. These

strategies are in the form of flexible hours, trading days with other employees, and offering

daycare onsite for employees children. These benefits can go a long way in keeping experienced

workers as in the competitive strategies. There is also the offering of medical and dental

insurance for employees and their families (Martocchio, 2011).

Compensation strategy is used to support both competitive and human resource

strategies. These strategies are in the form of base pay, bonus awards, merit increases, and stock
WEEKLY DISCUSSION 3

options. Employees are a human asset for any company and can affect the profit margin. The

compensation strategy can help keep the most important asset of the company, human capitol, by

offering competitive compensation to its workers (Martocchio, 2011).

Competitive advantage, human resource strategies, and compensation strategies all work

together to help a company meet the organizations business strategies. By keeping the best

performing employees a company can meet the company production goals to make the company

profitable (Martocchio, 2011).

Reference: Martocchio, J. J. (2011). Strategic Compensation: A Human Resource

Management Approach (6 ed.). Upper Saddle River, NJ: Prentice Hall.

Week 1 Discussion 2

Compensation Practices

Discuss the various factors that influence a companys competitive strategies and compensation

practices. Assess how a company can mitigate these factors using effective compensation

practices.

There are laws in place to protect both the employee and employer as far as

compensation is concerned. Some of the laws are minimum wage, equal opportunity, and

overtime pay. These laws ensure that employees are paid fair and not discriminated against

because of age, race, or religion (Martocchio, 2011).

WEEKLY DISCUSSION 4

The employees goals, employers goals, and governments goals all influence a

companys competitive strategies. The employee wants to make a good wage, health insurance,

and safe working conditions. The employer wants high profit margins and high return on

investments. The government wants social good with little involvement in the private sector

(Martocchio, 2011).

The ideal scenario is when a company has highly qualified employees that stay loyal to

the company. The profit margin for the company is high and cost is low. The benefits and

compensation are high enough to allow the employees to contribute to the local economy

(Martocchio, 2011).

Reference: Martocchio, J. J. (2011). Strategic Compensation: A Human Resource

Management Approach (6 ed.). Upper Saddle River, NJ: Prentice Hall.

Week 2 Discussion 1

Seniority and Merit Pay

Define the concept of seniority and merit pay plans, including the strengths and limitations of

such plans within an organization. Discuss the job, organizational and/or other factors that

should be considered when deciding between the two.

Seniority pay is a form of pay that is paid to an employee for their length of time on the

job. This is added to the base pay of the employee. The increase is a percentage of the base pay.

An example of that would be if 20 employees making different base pay all get a 5% increase

they would not all receive the same amount of money, it would be 5% of their base pay. The
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strength of seniority is that everyone will get an increase in pay but at different increments. The

problem with the plan is that no matter what the performance of the employee they will still get

an increase in pay for staying with the company. There will be some that work hard to contribute

to the company goals but there are always those few that do little but still get a pay increase

(Martocchio, 2011).

Merit pay is another form of pay added to the base pay but in a different way. A merit

raise is dependent on the performance of the employee. If the employee works hard and does a

good job they will receive an increase in pay equal to their performance. On the other hand if

they perform poorly they will not get an increase in pay. This form of raise motivates the

employees to work better and helps the company keep experienced workers. The problem with

merit pay systems can be in the form of favoritism. Many times managers will have favorites

among their employees maybe without even realizing. It could be a long time employee that is

older and more experienced so the manager feels they deserve the raise even if their work is less

than some of the newer employees (Martocchio, 2011).

Pay-for-knowledge pay programs are just what it says. The employer will pay an

employee for learning new tasks or jobs in the company. This makes that employee more

versatile within the company. This form of pay is a type of reward system where the employee is

rewarded with an increase in pay for learning task above their normal activity level (Martocchio,

2011).

I know this pay for knowledge system well. My employer uses this system to motivate

employees to learn new skills so they can fill in when someone has to be off work. The way it

works is if you learn the job the next level up from your base pay position then you will get an

increase in pay. For every level you go up you earn more. I have worked my way up from a
WEEKLY DISCUSSION 6

material handler to a KP operator. This is the highest position in the company other than

management.

When trying to decide between seniority pay and merit pay it is best to look at the

business and the employees and decide which one will most motivate them. Will one improve

performance more than the other or could it cause ill will among the employees causing

production to fall. No two companies are the same and what works for one may not work for the

other so each one can be a good choice (Martocchio, 2011).

Reference: Martocchio, J. J. (2011). Strategic Compensation: A Human Resource

Management Approach (6 ed.). Upper Saddle River, NJ: Prentice Hall.

Week 2 Discussion 2

Incentive Pay Plans

Discuss how incentive pay plans both individual and group motivate employees to achieve

high levels of performance. Identify potential weaknesses of these plans and suggest steps that

can be taken to make these plans highly effective. Then, choose one industry that either an

individual or group incentive pay plan would work best providing support for your reasoning

(using personal examples to illustrate your point if possible).

How do incentive pay plans motivate employees and groups to achieve high levels of

performance?

Identify potential weaknesses of these plans and suggest steps that can be taken to

make these plans highly effective.

WEEKLY DISCUSSION 7

Choose one industry that either an individual or group incentive pay plan would

work best.

Incentive pay or variable pay is defined as compensation other than base wages or

salaries that fluctuates according to employees attainment of some standard (Martocchio, 2011,

p. 386). The way this program works is that employees are motivated to perform well is that the

incentive pay is non-recurring form of pay. This means that the employee has to work to earn this

pay every period that the pay covers. For example a company pays incentive payments each

quarter so the employees have to perform each quarter to earn the extra pay (Martocchio, 2011).

One problem with using this form of pay is that there is always those people that let

others do all the work while they still get credit for meeting goals. This can cause bad feelings

between workers and create high turnover rate. This is not good for a company because it causes

the skill level to be low also causing production to be low. There is also those doing the majority

of the work feel that the loafers are affecting their pay. This can cause those who work hard to

look for work elsewhere. This then causes the company to be left with less than desirable work

force (Martocchio, 2011).

I work for a company called Evonik, which uses the variable pay plan as a companywide

incentive. Each year there are goals for each department, safety, and company projects. Points

are awarded for meeting the goal, and partial point for meeting half the goal. Then at the end of

the year all the points are totaled up and there is a formula used to determine what percentage the

bonus will be. The overall performance of the company will determine if there is a multiplier.

This is paid out in March each year and most of the time it ends up equaling two weeks pay.

Reference: Martocchio, J. J. (2011). Strategic Compensation: A Human Resource

Management Approach (6 ed.). Upper Saddle River, NJ: Prentice Hall.

WEEKLY DISCUSSION 8

Wek 3 Discussion 1

Building Blocks

Discuss the basic building blocks of developing a market competitive pay system, including the

relationship between internal and external equity.

Basics of developing a competitive market pay system.

There are four activities used by compensation professionals to develop a competitive

market pay system. 1.) Strategic analysis: to gather data on competitors and determine the

possible growth of the company long-term. Examine the companys finances and functional

capacity. 2.) Compensation surveys: again gathering data on the competition about

compensation. This data will cover wages, salaries, and employee benefits. The benefits have

become the most important element in creating a market-competitive pay system. 3.) Integrating

the internal job structure: This is done by using the data collected about the competitors pay

rates. Then the information from outside firms and inside the company are combined to come up

with competitive pay for the employees. 4.) Compensation policies: These policies are put

together using internal company data and the strategies of the competitor. They also have to

balance a good pay policy and managing cost (Martocchio, 2011).

Definition and relationship between Internal and External Equity.

Pay rates are set by using market pay rates as a reference point. A regression analysis is

used to set pay rates for jobs that are comparable to jobs in the external job market. The pay is
WEEKLY DISCUSSION 9

also compared to the jobs within the company. The use of the compensation survey data and job

analysis help the compensation professionals design an internal consistent job structure

(Martocchio, 2011).

In 2001 my company added a new line that can make many forms of acrylic. This is

different than any other line in the plant. The company uses the Hay Group to perform job

analysis and set pay scales. The operators of the line feel that they are not paid what they should

because they have as much responsibility as a FF operator but only make technician pay. The

reason given to the operators is that the FF operator has two people under them and the PC

operator only has one. Everyone except the HR manager feels the same about the pay scale for

this line but he will not budge on the matter.

Reference: Martocchio, J. J. (2011). Strategic Compensation: A Human Resource

Management Approach (6 ed.). Upper Saddle River, NJ: Prentice Hall.

Week 3 Discussion 2

Job Analysis

Provide a brief overview of the job evaluation process, including the importance of compensable

factors. Detail the compensable factors of a position you are familiar with and their impact on

that positions salary, and you may want to reference the job analysis and job description process,

which form the foundation of job evaluation. Identify at least four pitfalls that exist for

organizations that do not follow this process.

Job evaluation allows the determination of differences of a group of jobs. This allows

them to set a value and priorities scale for the work. Once the scale is established management

can set a pay scale for most jobs in the company (Martocchio, 2011).
WEEKLY DISCUSSION 10

Compensable factors are used by companies to establish a relative pay scale.

Characteristics considered are skill, effort, responsibility, and working conditions. The use of

these four characteristics can help decide pay for jobs that are not alike can be equal when it

comes to pay (Martocchio, 2011).

I will use the same example from my first discussion post. The job is Post Color Operator

(PC) operator. Working requirements: must be able to weigh ingredients to exact amount in

grams. Some computer skills are necessary. Must be able to multi-task.

Working conditions: hot, dusty, working with chemicals, dyes, and oil. Working around

hot equipment and water. Also lifting up to fifty pounds. Monitoring feed stock, driving fork

truck, and electric pallet jack. Must be able to input settings into the computer and make

adjustments to settings to get product in spec. Perform testing on product and document results.

If a company fails to follow the job evaluation process they could end up over paying or

under look at the paying their employees because they failed to look at the market pay rate. The

pay incentives may not be enough to draw the quality of employee they need. Individual pay

rates if they are low then it can cause high turnover of workers. Collective bargaining can bring

trouble to a company through the unions that speak for the employees about compensation

(Martocchio, 2011).

Reference: Martocchio, J. J. (2011). Strategic Compensation: A Human Resource

Management Approach (6 ed.). Upper Saddle River, NJ: Prentice Hall.

Week 4 Discussion 1

Benefits
WEEKLY DISCUSSION 11

Discuss the role of benefits in compensation. Review the primary reasons an organization

provides benefits to its employees; predict future trends in relation to employee benefits,

including national healthcare; identify factors that should be considered when creating a benefits

plan.

There are many forms of benefits when considering compensation. There are voluntary

benefits like paid time off, protection programs, and services. Then there are the government

mandated benefits like social security, workers compensation and the most recent addition is the

family and medical leave act of 1993 (FMLA). These benefits are an alternative form of pay for

employees other than their base pay (Martocchio, 2011).

The reasons organizations provide benefits to its employees is to enhance both work and

life experience. Benefits are also offered to employees and candidates to keep the company

competitive. It also helps retain the experienced workers making for less turn over (Martocchio,

2011).

Looking at the future of employee benefits there are changes in the way of retirement

funds are being done. There were set retirement plans in the past but now the retirement plans are

going more toward a 401(k) plan. Companies and employees are looking at the new consumer

focused health plans to try and control benefits cost. Most companies are global today making

the total cost of compensation and benefits are outside the U.S. This will play a huge part in the

benefits workers in the U.S. receive. We are now fully into an age when events outside the U.S.

labor market and economy are the primary driver of benefits and compensation trends within our

boarders (Salisbury, 2008). The future of healthcare and retirement plans will still be backed by
WEEKLY DISCUSSION 12

employers. This is due to the fact that employees trust their employer more than they do the

government with their health care and retirement plans (Martocchio, 2011).

There are many things to consider when creating a benefits plan. The incentives and

bonus plans are based on performance of the employee, group, or company. Understanding the

cost of the benefit plan before it is presented to the employees. This will prevent people from

expecting something then it turns out the company cannot afford the benefit at the time. The

payroll taxes must be added into the payroll budget. Then there is the issue of hourly paid

employees and those on salary and what benefits are offered to each employee. Then there is the

payroll budgeting. There is only so much money allocated for payroll so there has to be different

percentages allotted for different parts of the compensation package. Then when it is all put

together present it for compensating employees (Newman, 2007).

References: Martocchio, J. J. (2011). Strategic Compensation: A Human Resource

Management Approach (6 ed.). Upper Saddle River, NJ: Prentice Hall.

Newman, P. (2007, August 31). Determining Employee Compensation. Entrepreneur, , .

Salisbury, D. L. (2008). Benefit Trends: Change is now constant. Retrieved December 17,

2015, from http://online.wsj.com/ad/employeebenefits-benefit_trends.html

Week 4 Discussion 2

Employer-sponsored Retirement Plans

Discuss the origins of employer-sponsored retirement plans. Then, discuss the 2-3 most

prominent trends in retirement plans including its impact for both the employee and the

organization.
WEEKLY DISCUSSION 13

There are several types of retirement plans; employer sponsored retirement plans, social

security old age, survivor, and disability insurance (OASDI), IRAs and Roth IRAs. Retirement

plans before WWII were mostly utilized by people in the rail road, banking, and public utility

industries. The revenue act of 1921 stopped wage increases so companies started offering

pension plans that did not fall under the restriction of wage increases. The companies could put

the money into a pension plan for the employees so they would have it in the future. Today the

companies and employees both get tax breaks on money put into any type of retirement plan

(Martocchio, 2011).

There are fewer people participating in retirement plans because of eligibility. Most

companies only offer retirement plans as a benefit for full time workers. The thing is that with

cut backs there are more part time workers making them ineligible to participate. There are areas

of industries where the employees feel that they do not make enough money to save for

retirement (Martocchio, 2011).

There are many different kinds of retirement plans but most organizations have a defined

benefit plan or a defined contribution plan. The defined benefit plan is expensive for the

employer to fund. The pension fund is insured by the pension benefit guaranty corporation

(PBGC). A company pays a premium to the PBGC so that in the event they are not able to honor

their financial obligation to the retirees the pension plan is insured (Martocchio, 2011).

Defined contribution plan is a plan where both the employee and employer make

contribution toward the retirement plan. Each put a percentage of the employees wages into

accounts where the finds are invested for the employee. This plan has rules about how much a

contribution can be. This plan does not guaranteed a set amount to be paid. Because the money is

invested there is the chance of loss of funds and gains on investments (Martocchio, 2011).
WEEKLY DISCUSSION 14

When I worked for American Greetings they had both a 401(k) and profit sharing. These

monies were kept separate and you never saw how much you had in the profit sharing account.

The 401(k) account you could see what was in there but the investments were made for you.

Where I work now when I first started they had the defined benefit plan but a few years later

they changed over to the defined contribution plan. The employees that were vested in the

defined benefit plan would keep that plan and those that were not yet vested changed over to the

defined contribution plan. There is the 401(k) plan as well but we have the option of choosing

how to invest the money. The company also matches the employees contribution up to six

percent. About a year ago they blended the plans so that the employee also has a say about the

investment of the companies contribution into the defined contribution plan.

Reference: Martocchio, J. J. (2011). Strategic Compensation: A Human Resource

Management Approach (6 ed.). Upper Saddle River, NJ: Prentice Hall.

Week 5 Discussion 1

Executive vs. Non-executive Pay

Contrast the principle difference between executive pay and non-executive pay, including

a discussion on controversies associated with the growing disparity between executive and non-

executive compensation packages.

Executives are paid a large salary for the knowledge they hold. There is a great amount of

responsibility that goes along with the executive positions they hold. Non-executives are not paid

as much because they have less responsibilities. Both groups are paid discretionary benefits. The

difference is executives get extra perks that go along with those benefits (Martocchio, 2011).
WEEKLY DISCUSSION 15

When you look at the difference between what executives are paid and what non-

executives are paid the difference is astonishing. The executive may have responsibilities and

knowledge but is it worth millions of dollars. It is said that executives are paid 24% more than

non-executives when it should only be 20 times what a non-executive is paid. An example of this

is a non-executive that makes $100,000 a year would mean the CEO would only make $2 million

a year not the $22 million the CEO of Starbucks makes (Bloxham, 2011).

References: Bloxham, E. (2011, April 13). How can we address excessive CEO pay?

[Supplemental material]. Fortune, , . Retrieved January 7, 2016, from

http://management.fortune.cnn.com/2011/04/13/how-can-we-address-excessive-ceo-pay/

Martocchio, J. J. (2011). Strategic Compensation: A Human Resource Management

Approach (6 ed.). Upper Saddle River, NJ: Prentice Hall.

Week 5 Discussion 2

Contingent Workers

Contingent workers are assuming a greater role in todays organization. With that as a

background, discuss compensation and benefit issues associated with the following workers:

part-time, temporary, independent workers, and flexible/telecommuting. What impact may these

changes have on an organizations compensation plan?

Part time workers are paid less than full time workers and most of the time companies do

not give discretionary benefits to part time workers. Temporary workers work for many different

companies. Because of the moving around from place to place some workers do good work

while some do not try to work hard at all. They feel that it is not worth the time and trouble.

Some temporary workers may have ill feelings toward full time workers because they do the
WEEKLY DISCUSSION 16

same work but are paid less. Independent workers do not receive any benefits from companies

they perform services for. They are employees of an outside company. Flexible/telecommuting

workers can make adjustments to their work schedule to meet their needs and the companys

needs. This lets the employee take care of company business and still have time for home

(Martocchio, 2011).

With all these different types of workers inside an organization it makes keeping the

compensation and benefits budget in check a complicated process. Some of the workers could be

assigned to a certain department so their pay will come from that budget while others are there to

perform a specific service so they would be paid from a project budget. Where the money comes

from depends on who is being paid and for what reason (Martocchio, 2011).

Where I work they use temporary workers hired through a temp service. There are also

contractors that come in to do specialty work. The temp service takes a certain amount from each

temporary worker as a fee so Evonik pays them extra so that after the fee is taken out of their

check they are still making the same as the full time workers. The temporary workers used for

entry level work try to do good work so that they may be asked to be made full time if there is an

opening. The contractors are used for jobs that are a special task jobs. These are usually jobs that

are only done once a year and it would cost more to train people to do the job and buy the

equipment needed to perform the job.

Reference: Martocchio, J. J. (2011). Strategic Compensation: A Human Resource

Management Approach (6 ed.). Upper Saddle River, NJ: Prentice Hall.

Week 6 Discussion 1

Expatriate Pay
WEEKLY DISCUSSION 17

Evaluate the following methods for establishing base pay in international assignments:

home country-based pay, headquarters-based pay, and host country-based pay. Include within

your discussion the strengths and weaknesses of each method and factors that should be

considered when determining the appropriate international pay strategy. How should

organizations balance host-country income tax differentials? How do compensation plans affect

employees willingness to accept foreign assignments?

Evaluate the following methods for establishing base pay in international

assignments:

Home Country-Based Pay Method: The home country-based pay method will pay the

expatriates the same as if they were working in the U.S. Job evaluations are used to ensure the

two positions are comparable. This method of pay works well for expatriate work because the

hob is usually short term. The down side to this method is when the expatriates home countrys

pay is larger than what the local people are paid for doing the same work (Martocchio, 2011).

Host Country-Based Method: The host country-based method pays the expatriates

using the same pay scale as the local workers. This method of pay is normally used when the

expatriate will work at a location for a long term. This benefits a company when the cost of

living is lower in that area. The same thing can be a burden to a company when the cost of living

is higher than normal (Martocchio, 2011).

Headquarters-Based Method: The headquarters-based method pays all employees by

the same pay scale that is used at headquarters. This method is used for expatriates that work in

one country for a while then move to another. This method makes it easier to pay the employees

by the standard of one country regardless of where they work (Martocchio, 2011).

How should organizations balance host-country income tax differentials?

WEEKLY DISCUSSION 18

The host-country organization choose between two choices for tax protection regarding

expatriates. The choices are tax protection and tax equalization for these traveling workers. For

both of these methods employers use a hypothetical tax based on the taxes that would be paid if

they had worked in the U.S. When using the tax protection method the employer will pay the

employee back for any income tax that occurs above the hypothetical tax that was calculated.

When using the tax equalization the employer calculates the hypothetical tax and takes the taxes

out during the year. The employer pays all the taxes due both foreign and domestic that exceed

what was held out of their pay (Martocchio, 2011).

How do compensation plans affect employees willingness to accept foreign

assignments?

Everyone works to make all the money they can to provide for their family. The

compensation plans offered to employees for travel look good because of all the extras offered.

This is sometimes misleading because they think they will have all this money left over but find

out later that it takes that extra money to get by. Then there is the issue of being away from the

family. If the job is not for at least 6 months then thy are away from home until the job is done. If

it is more than 6 months they get time off to visit their family (Martocchio, 2011).

Here at Evonik there was a guy that had to go to China for a year to help setup a new

plant. The company paid for all his expenses while there, his pass port, and shots. He was paid

his normal pay plus the agreed upon incentive pay which was never made public. Then the next

year we had a guy go to Taiwan to set up a plant but had to go for 6 months. Bothe of these guys

came home for a two week visit once and the guy that went to Taiwan had his family visit him

there all at the companies expense.

WEEKLY DISCUSSION 19

Reference: Martocchio, J. J. (2011). Strategic Compensation: A Human Resource

Management Approach (6 ed.). Upper Saddle River, NJ: Prentice Hall.

Week 6 Discussion 2

Compensation in Other Countries

Select one country whose pay and benefits practices are discussed in chapter 15 and

compare them to pay and benefits practices used in the United States. Include in your discussion

how these practices are similar and how they are different.

I selected Canada to do my comparison on because they are our neighbors to the north.

When it comes to compensation Canada has a statutory minimum wage law. The pay scale is set

by the province the worker lives and works in. In the United States there is a federal minimum

wage law and there are state wage laws. When there is a difference between the two the worker

is entitled to the higher of the two (Martocchio, 2011).

In Canada the law states that employees are entitled to paid holidays and two weeks paid

vacation. In the United States there is no such entitlement. Employers have the option to offer

paid holidays and paid vacation (Martocchio, 2011).

In the event of having a baby both countries offer maternity and paternity leave. Canada

offers 17 weeks leave total where the United States offers 14 weeks leave (Martocchio, 2011).

Canada recently started offering compassionate care leave that consist of up to 8 weeks of

unpaid leave to care for a family member. In the United States this is referred to as family and

medical leave act (FMLA). This provides up to 12 weeks of unpaid leave to care for a family

member or yourself (Martocchio, 2011).

WEEKLY DISCUSSION 20

Canada does not give time off for military service. In the United States if an employee is

in the reserves they are allowed time off to meet their military requirements. An employer will

hold a military persons position usually for 6 months of deployment. After that time they will be

reinstated in a comparable position (Martocchio, 2011).

Both countries offer similar pension and retirement plans. The plan in Canada is very

much like the 401(k) plan in the United States. Basic medical care is paid for by the provincial

medical insurance plan. This plan is funded through federal and provincial taxes. Major medical,

prescription, dental and vision are available through employers (Martocchio, 2011).

Reference: Martocchio, J. J. (2011). Strategic Compensation: A Human Resource

Management Approach (6 ed.). Upper Saddle River, NJ: Prentice Hall.

WEEKLY DISCUSSION 21

References

Bloxham, E. (2011, April 13). How can we address excessive CEO pay? [Supplemental

material]. Fortune, , . Retrieved January 7, 2016, from

http://management.fortune.cnn.com/2011/04/13/how-can-we-address-excessive-ceo-pay/

Martocchio, J. J. (2011). Strategic Compensation: A Human Resource Management Approach (6

ed.). Upper Saddle River, NJ: Prentice Hall.

Newman, P. (2007, August 31). Determining Employee Compensation. Entrepreneur, , .

Salisbury, D. L. (2008). Benefit Trends: Change is now constan. Retrieved December 17, 2015,

from http://online.wsj.com/ad/employeebenefits-benefit_trends.html
WEEKLY DISCUSSION 22