"Employers tend to view pension and welfare plan benefits costs as added costs rather than as an integral part of an employee's commercial value. One consequence is a growing number of longer-service employees have little hope of meaningful pension benefits when they retire, so may cling to their jobs beyond productive years.... An employee not willing to accept Form W-2 wages that support his commercial value after his pension and welfare benefit costs will not remain with the employer if he finds other work that pays higher direct compensation wages that will be with reduced benefits unless his commercial value is greater to another employer."