Welcome to the BenefitsLink Newsletter for December 14, 1999 If your e-mail reader cannot display messages written in HTML format, this message is going to look very strange. This is the new, optional HTML version of the BenefitsLink Newsletter. Click on any link to jump directly to that news article or other feature. If this message seems garbled or if you do not wish to receive the HTML version for any reason, please reply to this message and I'll take you off the HTML version right away. Thanks! -- Dave Baker, Publisher (davebaker@benefitslink.com).

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The BenefitsLink Newsletter December 14, 1999 What's New - Top Stories Results of the 1999 Retirement Confidence Survey EBRI [More like this] IRS Revenue Ruling Cautions Against Crediting Benefit Accrual Service In Discriminatory Manner cybERISA.com [More like this] Full Text of Revenue Ruling 99-51 IRS   Hawaii Supreme Court Upholds Legality of Constitutional Amendment Banning Same-Sex Marriages Hewitt Associates [More like this] Employees: Avoid 401(k) Pitfalls theWhiz.com [More like this] Mental Health: A Report of the Surgeon General U.S. Public Health Service [More like this] Report Details Mental Health 'Crisis' MSNBC [More like this] McCain Offers Health Care Plans news.excite.com [More like this] Rollover Rules Forbes [More like this] Compensation Cost Trends in Private Industry and State and Local Governments Bureau of Labor Statistics [More like this] CSRS's Other Investment Option Washington Post [More like this] New (to Us) Noteworthy Links Illinois Patients Can Sue Their HMO Chicago Tribune, orig. pub. 10/1/99 [More like this] Timing the Roth IRA Conversion Journal of Accountancy, orig. pub. 7/99 [More like this] The Safe-Harbor Solution for Small Business Retirement Planning Journal of Accountancy, orig. pub. 7/99 [More like this] Roth IRAs: Converting, Recharacterizing and Reconverting Journal of Accountancy, orig. pub. 8/99 [More like this] Tax-Qualified LTC Insurance Might Not Be Best Journal of Accountancy, orig. pub. 8/99 [More like this] 10 Commandments of Mutual Fund Investing Journal of Accountancy, orig. pub. 8/99 [More like this] BenefitsBoards.net - Top Topics Because S corp dividends attributable to only unallocated ESOP shares can be used to pay off an ESOP loan, how does an ESOP sponsor avoid a situation where, due to level loan payments occurring over the years of the loan, the number of allocated shares in the ESOP get higher and higher as the debt is paid, leaving fewer and fewer unallocated shares? If preliminary testing makes it clear that the ADP test for 1999 will fail, is it possible to do anything currently to change the outcome? Can employee's children be dependents for the purpose of a health care FSA enrollment, if his former spouse claims them as a dependent on her income tax returns?

DEPARTMENTS BENEFITS CANDIDATES Need personnel? It's like fishing in a barrel here. _____________ BENEFITS JOBS Need a benefits job? Sort the openings by their distance away from you. _____________ BENEFITSBOARDS.NET Exchange questions and tips with colleagues. Co-sponsored by us and several employee benefits organizations. _____________ PROGRESSIONS Promotions and new personnel in the employee benefits community. _____________ Q&A COLUMNS Experts field questions online, submitted by readers via email. _____________ CONFERENCES View by location, by sponsoring organization, or by date. _____________ SOFTWARE Largest listing of benefits software on the net: descriptions, downloads. _____________ ADVERTISE Ads are our sole source of support. No subscription fees! _____________ CONTACT US Questions? Comments? Suggestions? Copyright (c) 1999BenefitsLink.com, Inc. All rights reserved. BenefitsLink is a trademark of BenefitsLink.com, Inc.

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