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    James the green is offline Administrator
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    Managing employee benefits

    Contributors to the research and text were Sandy Taube, Director, Employee Benefits
    Communications Services; Nora O'Connor, Associate Consultant, Coopers and Lybrand; and Jesse
    R. Slome, ChFC and CLU, Pension Manager, Aetna Life and Casualty Company.
    While we consider the contents of this publication to be of general merit, its sponsorship by the U.S.
    Small Business Administration does not necessarily constitute an endorsement of the views and
    opinions of the authors or the products and services of the companies with which they are affiliated.
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