"The most recent national employer named in such a lawsuit is the United Parcel Service (UPS), but the firm is facing allegations very similar to those filed against MetLife, Pepsi, American Airlines and others. Plaintiffs in these cases are making a somewhat subtle but potentially financially significant argument that seeks to remedy alleged failures by pension plans to pay joint and survivor annuity (JSA) benefits in amounts that are 'actuarially equivalent' to a single life annuity (SLA) benefit."  MORE >>