Index
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Abel, I. W., 141, 211, 227, 229, 232 accountants and accounting, 22–23, 24 Accuracy in Media, 184 actuarial cost methods, 58, 126, 222 actuaries, 22–23, 39, 126; criticize Senate Labor Subcommittee’s vesting study, 162, 163, 165–67 adverse selection, 70–73, 134–35, 138, 229 Advisory Committee (President’s Advisory Committee on Labor-Management Policy), 77–78; considers Cabinet Committee provisional report , 102–10, 111, 113 Advisory Council on Employee Welfare and Pension Benefit Plans, 46, 49, 82, 153 agency risk, 4, 5, 43–46. See also fiduciary standards; prohibitedtransaction rules; trust law Agnew, Spiro, 229 Albert, Carl, 192, 224, 229, 243, 244 American Bar Association, and prepaid legal-services plans, 235–36, 258–59, 268–69 American Bar Association Journal, 2 American Federation of Labor (AFL), 37 American Federation of LaborCongress of Industrial Organizations (AFL-CIO), IRAs and liberalization of self-employed pensions opposed by, 176, 179, 227; internal divisions on pension reform, 141–42, 177, 179, 226–27, 231–32; Labor Department jurisdiction demanded by, 47, 178, 226–27, 231; position statement on pension reform prepared by, 140–44; moderates position on vesting and funding standards for multiemployer plans, 226; termination insurance program supported by, 123–24, 146, 140, 202; vesting and funding standards for multiemployer plans opposed by, 109, 140, 144, 178, 179, 182; vesting and funding standards for singleemployer plans supported by, 144, 146, 179 American Iron and Steel Institute, 120 American Motors Corporation, 54, 55–56 American Pension Conference, 164–65, 166–67, 177 American Telephone and Telegraph (AT&T), 225 American Zinc Company, 178–79 Anderson, John, 237 Anderson, Vance, 233 annuity contracts, pension plans financed via, 23; tax treatment of, 24–26, 43–44, 300n Archer, Bill, 238–39 Arnold, R. Douglas, 7, 14 401 Index Asbell, Bernard, 186 A. S. Hansen, Inc., vesting study by, 166–67, 172–73 Association of Private Pension and Welfare Plans, 157 Attwood, James, 150 Badillo, Herman, 239 balance-sheet reserve financing method, 22; tax treatment of, 24–26 Ball, Robert, 101 banking industry: and pension trusts, 43–44; preemption supported by, 259; prohibited-transaction rules in Senate bill (HR2/HR4200) opposed by, 243, 257 Barasch, George, 118, 128 Barden, Graham, 48–49, 82 Beck, David, 47 Beidler, Jack, 245 Bell, Elliott, 107, 108 Bentsen, Lloyd, 192, 194, 196, 208 Bernstein, Merton, 94, 112, 119 Biden, Joseph, 192 Biegel, Herman, 136–40, 201–2 Biemiller, Andrew, 47, 142, 146, 177, 182, 226, 231–32 Bloch, Max, 68, 69 Block, Joseph, 102, 103, 109–10 “blue collar” initiative, 171–72, 176 Board of Tax Appeals, 31 Boyle, Anthony, 109, 155, 158 Brennan, Peter, 193, 257 Bret, William, 182–83 Britain, tax treatment of pension trusts in, 26 Buck, George, 58 Buckley, James, 215–16 Building and Construction Trades Department of AFL-CIO, 227, 265 Building Service Employees Union, 141 Bureau of Internal Revenue, U.S. Treasury Department, 24, 40, 45. See also Internal Revenue Service Bureau of the Budget, 86, 128 Burns, Arthur, 102, 153 business groups: Disclosure Act opposed by, 47; disclosure reform supported by, 152–53; disclosure reform and fiduciary standards opposed by, 124; funding standards opposed by, 124, 137, 138–39, 152, 179, 212; funding standards supported by, 201–2, 210, 212; IRAs and liberalization of self-employed plans supported by, 179; Labor Department jurisdiction opposed by, 47; limits on benefits or contributions in retirement plans opposed by, 91, 170–71, 175, 225; comprehensive pension reform opposed by, 7, 8–10, 108, 119, 148–49; portability fund opposed by, 138–39, 152, 179, 225, 252; preemption supported by, 13, 204–5, 265, 370n; recommendations to conference committee, 252, 254, 259, 262; termination insurance opposed by 124, 133–34, 137, 139, 152, 179, 202, 225; vesting standards opposed by, 124, 137, 138–39, 152, 171, 179; vesting standards supported by, 179; vesting and funding standards supported by, 201–2, 210, 212 Business Week, 92, 121, 169 Cabinet Committee. See President’s Committee on Corporate Pension Funds and Other Private Retirement and Welfare Programs Califano, Joseph, 145, 146–47 California, pension reform legislation in, 264–65 Canada, pension reform legislation in, 92 capital markets, effect of pension funds on, 44, 97 Caplin, Mortimer, 83–84 Cardon, John, 210 Cary, William, 97 Chamber of Commerce, 120; funding standards opposed by, 124, 212; Senate Labor Committee bill 402 / Index (S3598) opposed by, 185–87; vesting standards opposed by, 124, 179 Chicago Tribune, 163–64 Chrysler Corporation, 53, 58 Church, Frank, 192 Clague, Ewan, 162–63 Clark...


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