31.   For two decades, labor unions have criticized the trend, in which American corporations have moved away from defined benefit retirement plans that promised workers a specific amount.

32.   His benefit pension plan was eliminated along with his premium pay for nighttime work.

33.   His successor company, Hyatt Legal Plans, pioneered the concept of offering legal services to consumers through their employers as part of benefits plans.

34.   In addition to being charged with the same counts as Kingdon, Goglia and Plante were also charged with two counts of conversion of employee benefit plans.

35.   In a September newsletter, compensation and benefits consultants at Towers Perrin reported that post-merger adoption of common benefit plans also may cause problems.

36.   In addition to cash and equity, the transaction also includes a benefit plan that will be established for senior employees of the new firm, the company said.

37.   In retirement, he worked with a Chicago publisher on employment benefits plans.

38.   In court papers, some of these people have stated that the benefits plans were a sham controlled by Kenemore largely for his own gain.

39.   In that sense, it is similar to a traditional defined benefit corporate pension plan.

40.   Insurance consortia and other pooled resources can make benefit plans competitive.