COBRA lashes out at group health plans

Article Abstract:

The Consolidated Omnibus Budget Reconciliation Act (enacted in April 1986) forces corporations to allow certain 'qualified beneficiaries' to purchase extended insurance coverage for themselves and their dependents upon termination of employment. However, the U.S. Department of Labor has yet to develop detailed compliance regulations, and is asking employers with more than 20 employees to attempt to comply with the new law without guidelines. Noncompliance can result in lost tax deductions related to plan contributions and insurance premiums, and fines of up to $100 per day per employee covered by the noncomplying plan.

Laws, regulations and rules, Pension funds, Health insurance

---

Incremental Plans in Project Evaluation: A Comment

Article Abstract:

Former research may have indicated that the allocation of joint costs to projects is required by capital budgeting goals, but this need not be the case. Although companies may gain less than the return rate on individual tasks because of joint costs, changes in cash flows may prove irrelevant to decisions on projects. Net present value analysis of joint cost apportionment is highlighted. Tables of comparative cost flows of new and ongoing projects are highlighted. A reply to this study follows it.

Planning, Industrial project management, Project management, Accounting and auditing, Current value accounting

---

A review of the policy and management instruments project for municipalities in the Netherlands

Article Abstract:

Policy and management instruments, such as output budgeting, responsibility accounting, variance analysis and cost allocation were recommended in the 1980s by the Dutch Ministry of Home Affairs for municipalities in the Netherlands. However, it is suggested politicians and managers take a plural rather than unitary approach to public management.

Methods, Netherlands, Social policy, Policy sciences

Similar abstracts:

• Abstracts: Agreement between top management teams and expectations for post acquisition performance. How to pick the right partner
• Abstracts: The role of the peripheral anionic site and cation-pie interactions in the ligand penetration of the human AChE gorge
• Abstracts: Random Walks on the Stock Exchange of Singapore. Earnings management of firms subjected to product price controls
• Abstracts: Integration of consumer and management in NPD. Lead customers to HMR success. Cut out the middleman
• Abstracts: A longitudinal study of corporate social reporting in Singapore: the case of the banking, food and beverages and hotel industries

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.