Paper Summary:

This case study explores the costs an employee incurs for a pension plan from Everest Reinsurance [U.S. Company) prior to, as well as after, the ratification of the Pension Protection Act of 2006. During the course of this study effort, the researcher provides a detailed review of the Pension Protection Act of 2006, a unique, contemporary law that affects companies across the U.S. The researcher also assesses and analyzes information relating to Everest Reinsurance, a company based in New Jersey. Staff of Everest Reinsurance, along with the company's employees enrolled in the 401 (K) plan, founded by Prudential Financial, constitute this study's population.

Outline:
Introduction
Literature Review
Methodology

From the Paper:

"This case study explores the costs an employee incurs for a Pension Plan from Everest Reinsurance [U.S. Company), prior to, as well as, after the ratification of the Pension Protection Act of 2006. During the course of this study effort, this researcher provides a detailed review of the Pension Protection Act of 2006, a unique, contemporary law that affects companies across the U.S. This researcher also assesses and analyzes information relating to Everest Reinsurance, a company based in New Jersey. Staff of Everest Reinsurance, along with the company's employees enrolled in the 401 (K) plan, founded by Prudential Financial, constitute this study's population. In addition to fulfilling the Aim for this study, analyzing pension plan prices before and after the "New Act", this researcher expects to identify the number of employees currently participating in the plan, as well as, note individuals not enrolled in the plan, prior to the Pension Protection Act of 2006 becoming effective. After this stage of the study is complete, this researcher then researches and ascertains the cost of the Pension Protection Act of 2006 per employee. With these calculations completed, this researcher expects to calculate the cost impact of "the Plan". When this researcher completes this step, the researcher should have assessed enough material to determine the additional costs the Act added to employee expenses, versus the previous costs for employees prior to the Pension Protection Act of 2006 enactment. "

Sample of Sources Used:

• Brewer, E. Cobham. "[Entry Title]." Dictionary of Phrase and Fable. Philadelphia: Henry Altemus, 1898; Bartleby.com, 2000. Retrieved April 7, 2008, from: www.bartleby.com/81/
• Clark, Mark W.;Sesser, Meredith J.. "Pension Protection: the Pension Protection Act of 2006 makes extensive changes to existing law." California CPA, October 1, 2006. Retrieved April 7, 2008, from: http://www.highbeam.com/doc/1G1 153650798.html
• The Columbia World of Quotations. New York: Columbia University Press, 1996. Retrieved April 9, 2008, from: www.bartleby.com/66/
• Crain, M. A. (2007). Pension Protection Act Changes Valuations for Tax Purposes. Journal of Accountancy, 204(3), 40+. Retrieved April 7, 2008, from Questia database: http://www.questia.com/PM.qst?a=o&d=5022650273
• Cummings, Richard G; Garrison, Larry R. "The Charitable Reform Provisions of The Pension Protection Act of 2006", The CPA Journal, January 1, 2007. Retrieved April 7, 2008, from: http://www.highbeam.com/doc/1P3-1201516221.html

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