1、外文文献翻译译文原文EMPLOYEEBENEFITSANDPUBLICPOLICYRICHARDWHUMPHREYSINTRODUCTIONANIMPORTANTISSUEINTHEFIELDOFEMPLOYEERESPONSIBILITIESANDRIGHTSISWHETHERTHESEMATTERSAREBESTDEALTWITHBYNATIONALPOLICYASINTHECASESOFCOLLECTIVEBARGAININGANDSOCIALSECURITY,SUBNATIONALDETERMINATIONASINTHECASESOFPRIVATEHEALTHCAREINSURANCE
2、ANDPENSIONS,ORACOMBINATIONOFTHETWOINTHEUNITEDSTATES,THEVARIETYOFPUBLICANDPRIVATEAPPROACHESTOARRANGEMENTSFOREMPLOYEERESPONSIBILITIESANDRIGHTSCALLSFORTHEIRCAREFULSCRUTINYTODETERMINEIFTHERESULTING“SYSTEM“IS1ADEQUATEFORCONSERVINGHUMANRESOURCESINANECONOMICSENSEAND2EQUITABLEINTERMSOFSHARINGINTHERETURNSTOP
3、RODUCTIONTHETHESISOFTHISARTICLEISTHATNATIONALGOALSREGARDINGPRIVATELYSPONSOREDRETIREMENTANDGROUPINSURANCEPROGRAMSHAVENOTBEENMETANDARENOTLIKELYTOBEMETWITHTHEINSTITUTIONALAPPARATUSCURRENTLYINUSEITISSUGGESTEDTHATWHENREVENUELEGISLATION,REGULATORYLEGISLATION,ANDMINIMUMSTANDARDSLEGISLATIONISCONSIDERED,THEI
4、NESCAPABLECONCLUSIONISTHATUNIVERSALPROVISIONOFEMPLOYMENTBASEDRETIREMENTANDGROUPINSURANCEBENEFITSISANATIONALGOALANOBVIOUSMEASUREOFTHEFAILURETOATTAINTHISGOALISTHENUMBEROFMEMBERSOFTHELABORFORCEWHOARENOTCOVEREDBYPRIVATELYSPONSOREDRETIREMENTANDGROUPINSURANCEBENEFITS,AFTERTHREEQUARTERSOFACENTURYOFLEGISLAT
5、IVEENCOURAGEMENTALESSOBVIOUSBUTNONETHELESSEQUALLYINFORMINGMEASUREISTHEEXTENTTOWHICHMEMBERSOFTHELABORFORCEWHOARECOVEREDBYPRIVATELYSPONSOREDBENEFITPROGRAMSAREEXPOSEDTOTHELOSSAND/ORREDUCTIONOFANDTERMINATIONOFTHOSEBENEFITSTHROUGHOUTTHEIRWORKINGCAREERSTHISEXAMINATIONOFNATIONALEMPLOYEEBENEFITSGOALSISOCCAS
6、IONEDBYTHEEVIDENCETHATOURCAPACITYTOACHIEVEFURTHERPRIVATESECTORBENEFITSCOVERAGETHROUGHTAXEXPENDITURESANDREGULATORYLEGISLATIONHASBEENEXHAUSTED,BYTHEEVIDENCETHATVIRTUALLYALLOFLABORFORCEGROWTHWILLOCCURINSECTORSTHATRARELYSPONSOREMPLOYEEBENEFITPROGRAMS,ANDBYTHEGROWINGRECOGNITIONTHATTHEREISANAPPROACHINGCRI
7、SISWITHRESPECTTOTHEFINANCINGOFPRIVATELYSPONSOREDHEALTHCAREBENEFITSOVERVIEWEMPLOYEEBENEFITSACCOUNTFORASUBSTANTIALANDGROWINGPORTIONOFCOMPENSATIONDEPENDINGONWHATISCOUNTEDANDHOWITISCOUNTEDTHEYRANGEINVALUEFROMAPPROXIMATELYONEFIFTHTOTWOFIFTHSOFCOMPENSATIONTHEMOSTRECENTFIGURESAVAILABLEFROMTHEBUREAUOFLABORS
8、TATISTICSBUREAUOFNATIONALAFFAIRS,1989INDICATETHATBENEFITSACCOUNTFOR273OFTOTALCOMPENSATIONFORALLWORKERSINPRIVATEINDUSTRYTHISFIGUREVARIESDEPENDINGUPONWHICHINDUSTRIALSECTORISUNDERCONSIDERATION,ANDUPONOCCUPATION,LOCATION,ANDUNIONSTATUSBENEFITSFORWORKERSINGOODSPRODUCINGINDUSTRIESACCOUNTEDFOR308OFCOMPENSA
9、TION,WITHTHEFIGUREFORSERVICEWORKERSEQUALING232WHILECOMPENSATIONCOSTSFORWHITECOLLARWORKERSEXCEEDEDTHECOSTFORBLUECOLLARWORKERS,BENEFITSFORTHELATTER309OFCOMPENSATIONACCOUNTEDFORALARGERPORTIONOFCOMPENSATIONTHANFORTHEFORMER258OFCOMPENSATIONBENEFITSFORWORKERSLOCATEDINTHENORTHEAST,ASWELLASTOTALEARNINGS,WER
10、ETHEHIGHEST,WHILETHOSEINTHESOUTHWERETHELOWESTBENEFITSFORUNIONWORKERSACCOUNTEDFOR336OFCOMPENSATIONINCONTRASTWITH256FORNONUNIONWORKERSTHEBUREAUOFLABORSTATISTICSCALCULATIONSENCOMPASSPAIDNONWORKINGTIME,PREMIUMPAY,GROUPINSURANCE,RETIREMENTANDSAVINGSPLANS,ANDLEGALLYREQUIREDBENEFITSSOMECALCULATIONSEXCLUDEL
11、EGALLYREQUIREDBENEFITSWHENTHISISDONE,BENEFITSASAPORTIONOFCOMPENSATIONACCOUNTFORAPPROXIMATELYONEFIFTHOFTHETOTALTHEN,TOO,THEBUREAUCALCULATESBENEFITSASAPORTIONOFTOTALCOMPENSATIONWHEREDIRECTCOMPENSATIONISEQUATEDWITHHOURSPAIDRATHERTHANHOURSWORKEDIFBENEFITSAREEXPRESSEDASTHEDIFFERENCEBETWEENTOTALCOMPENSATI
12、ONANDCOMPENSATIONFORHOURSWORKED,THENBENEFITSASAPORTIONOFCOMPENSATIONRISETOAPPROXIMATELYTWOFIFTHSOFTHETOTALTHELATTERPROCEDURESERVESASTHERELATIVELYCOMMONBASISFORDETERMININGTHECOSTOFBENEFITSATTHEBARGAININGTABLEREGARDLESSOFHOWTHEPORTIONOFCOMPENSATIONACCOUNTEDFORBYBENEFITSISDETERMINEDITISTHEPORTIONACCOUN
13、TEDFORBYGROUPINSURANCE,INCLUDINGHEALTHCAREINSURANCEANDRETIREMENTPLANS,THATISTHEFOCUSHERETHISISTHECASEBECAUSEITISTHERISKSHARINGANDDEFERREDINCOMEPROGRAMSCONSTITUTINGTHEELEMENTSOFINDIRECTCOMPENSATIONTHATARETHESUBJECTOFPUBLICPOLICYFROMTHEPERSPECTIVEOFBOTHFEDERALLYAUTHORIZEDTAXEXPENDITURESANDFEDERALREGUL
14、ATIONTHEREARE,FORINSTANCE,NOFEDERALREGULATIONSGOVERNINGPAIDNONWORKINGTIMEANDTHEREISNOTAXEXPENDITURECOMPENSATIONFORPAIDVACATIONS,PAIDHOLIDAYS,ANDPAIDRESTPERIODSAPPEARSINTHEPAYCHECKANDITISSUBJECTTOCURRENTTAXATIONTHISISALSOTRUEOFVARIOUSFORMSOFPENALTYANDPREMIUMPAYSUCHASREPORTINGPAY,CALLBACKPAY,CALLINPAY
15、,OVERTIMEPAY,PAYFORHOLIDAYSWORKED,ANDSHIFTDIFFERENTIALCOMPENSATIONFORTHESEPURPOSESALSOAPPEARSINTHEPAYCHECK,ISSUBJECTTOCURRENTTAXATION,ANDISNOTSUBJECTTOFEDERALREGULATIONWITHTHEPOSSIBLEEXCEPTIONTHATUNDERTHEFAIRLABORSTANDARDSACTNONEXEMPTEMPLOYEESMUSTBEPAIDONEANDONEHALFTIMESTHEIRNORMALRATEOFPAYWHENTHEYW
16、ORKOVER40HOURSPERWEEKINCONTRASTWITHTHEBENEFITSTHATAREINCORPORATEDASAPORTIONOFDIRECTCOMPENSATIONTHEREIS,FORBENEFITSTAKINGTHEFORMOFINDIRECTCOMPENSATION,ASUBSTANTIALFEDERALPRESENCEINTHEFORMOFTAXEXPENDITURESANDREGULATIONTHEMAGNITUDEOFTHISPRESENCEISEMPHASIZEDBYACONGRESSIONALBUDGETOFFICEFINDINGTHATTHETAXE
17、XPENDITUREFORPRIVATEPENSIONSWAS60BILLIONIN1988ANDREPRESENTEDTHESINGLELARGESTTAXAVOIDANCEITEMINTHEINDIVIDUALINCOMETAXSTRUCTUREMITCHELL,1985ACCORDINGTOREPRESENTATIVEDANROSTENKOWSKITHEREISANADDITIONALTAXEXPENDITUREFORHEALTHCAREBENEFITSRANGINGBETWEEN30AND40BILLIONPENSIONWORLD,JULY1989A100BILLIONDOLLARAN
18、NUALTAXEXPENDITURECONSTITUTESCLEARANDCONVINCINGEVIDENCEOFCONGRESSIONALSUPPORTFOREMPLOYMENTBASEDRETIREMENTANDHEALTHCAREBENEFITSTHISISNOTAPOLICYOFRECENTORIGINTAXEXPENDITURESINSUPPORTOFPRIVATEPENSIONSDATEBACKTOPASSAGEOFTHEFEDERALINCOMETAXACTIN1913UNDERTHEPROVISIONSOFTHATLEGISLATION,EMPLOYERSCOULDTREATP
19、ENSIONLIABILITIESACCRUINGINTHECURRENTTAXYEARASANORDINARYBUSINESSEXPENSEHOWEVER,THEINCOMEFROMPENSIONTRUSTSWASSUBJECTTOTAXATIONANDEMPLOYEESWERETAXEDDURINGTHEIRACTIVESERVICEONTHEAMOUNTCONTRIBUTEDFORTHEIRBENEFITANDDURINGTHEIRRETIREDYEARSONPENSIONPAYMENTSTHEREWASNOTAXEXEMPTIONFOREMPLOYERPAYMENTSTOFUNDPAS
20、TSERVICEBENEFITSUNDERTHESEPROVISIONSEMPLOYEESWERETAXEDONEMPLOYERCONTRIBUTIONSFORBENEFITSTHEYMIGHTNEVERRECEIVEANDEMPLOYERSWEREALLOWEDTODEDUCTCONTRIBUTIONSFROMGROSSINCOMEWHILEREMAININGFREETOAMENDORTERMINATETHEPLANATANYTIMEANDDIVERTTHEFUNDSFOROTHERIE,NONBENEFITUSESPROBLEMSWITHOURPRIVATEBENEFITSYSTEMINT
21、ERMSOFMEETINGTHENEEDTOINSURERISKSITISAUNIQUEFEATUREOFOURPRIVATEBENEFITSYSTEMTHATONLYTHOSEWHOVOLUNTARILYSPONSOREMPLOYEEBENEFITPROGRAMSARESUBJECTTOREGULATIONEMPLOYERSWHOFAILTODOSOARENOTCONCERNEDABOUTTHEPLETHORAOFREGULATORYLEGISLATIONTHATHASSPRUNGOUTOFCONGRESSIONALATTEMPTSTOPREVENTDISTORTIONOFPUBLICPOL
22、ICYIFYOUDONOTSPONSORAWELFAREPLANYOUDONOTHAVETOCONCERNYOURSELFWITHSATISFYINGSECTION89INTERNALREVENUECODENONDISCRIMINATIONRULESIFYOUDONOTSPONSORHEALTHINSURANCEYOUDONOTNEEDTOTELLTERMINATINGEMPLOYEESTHATTHEYAREENTITLEDTOPURCHASECOVERAGEFOR18MONTHSAT102OFTHESPONSORSCOSTFORSUCHCOVERAGEIFYOUDONOTSPONSORADE
23、FINEDBENEFITPENSIONYOUDONOTHAVETOWORRYABOUTMAINTAININGYOURFUNDINGSTANDARDACCOUNT,YOUDONOTHAVETOPAYAPREMIUMRANGINGFROM16TO50PEREMPLOYEETOTHEPENSIONBENEFITGUARANTEECORPORATION,ANDYOUDONOTHAVETOWORRYABOUTEXPOSINGYOURFIRMTOALIABILITYEQUALTO30OFNETWORTHINTHEEVENTOFPLANTERMINATIONWHILETHESEREGULATIONSAREP
24、RESUMABLYREQUIRED,THEREAREMANYBENEFITSADMINISTRATORSWHOARGUETHATTHEYDISCOURAGETHEBEHAVIORPUBLICPOLICYINTENDSTOENCOURAGETHECONTENTOFOURREVENUEANDREGULATORYLEGISLATIONALSOCALLSATTENTIONTOANOTHERUNIQUEFEATUREOFOURPRIVATEBENEFITSYSTEMITEMPHASIZESTHEFACTTHATYOUMUSTBEANEMPLOYEEOFAFIRMTHATSPONSORSARETIREME
25、NTPROGRAMANDAGROUPINSURANCEPROGRAMWHENEMPLOYMENTISINTERRUPTEDORAPLANISTERMINATED,COVERAGEISINTERRUPTEDINTHECASEOFPENSIONSTHISCHARACTERISTICISOFPROFOUNDSIGNIFICANCEBECAUSEATTAINMENTOFADEQUATERETIREMENTINCOMEISCONTINGENTUPONCONTINUITYOFCOVERAGEITTAKESALIFETIMEOFCOVEREDEMPLOYMENTTOEARNABENEFITREPLACING
26、AREASONABLEPORTIONOFPRERETIREMENTINCOMETOILLUSTRATE,GIVENAFORMULATHATPROVIDESFORABENEFITEQUALTO15OFTHEHIGHESTTHREEOUTOFTHELASTFIVEYEARSOFEARNINGSPRECEDINGRETIREMENTTIMESYEARSOFSERVICE,ITWOULDTAKEALMOST45YEARSOFUNINTERRUPTEDEMPLOYMENTTOREPLACETWOTHIRDSOFPRERETIREMENTINCOMEANDTHIRTYTHREEANDONETHIRDYEA
27、RSTOACHIEVEA50REPLACEMENTRATIOITISNOTNECESSARYTOKNOWHOWMANYORHOWFEWWORKERSHAVESUCHEMPLOYMENTHISTORIESTORECOGNIZETHATASYSTEMTHATISCHARACTERIZEDBYSUCHAREQUIREMENTISASYSTEMTHATCOMPROMISESTHEFUTUREOFALLPARTICIPANTSATITSWORSTANDIMPEDESTHEATTAINMENTOFEFFICIENTLABORMARKETSATITSBESTITCOULDBEARGUEDTHATTHENEE
28、DFORUNINTERRUPTEDCOVERAGEOVERANEXTENDEDPERIODOFTIMEHASBEENADDRESSEDBYTHEMOSTRECENTLYADOPTEDMINIMUMVESTINGSTANDARDSUNDERERISASORIGINALPROVISIONS,PLANSWEREPERMITTEDTOADOPTONEOFTHREEVESTINGSTANDARDS,VIZ,FULLVESTINGAFTER10YEARSOFSERVICETHESOCALLED“CLIFFVESTING“ARRANGEMENT,GRADEDVESTINGBEGINNINGAT25AFTER
29、5YEARSOFSERVICEWITHTHERATEINCREASING5ANNUALLYDURINGTHENEXTFIVEYEARSAND10FOREACHYEARTHEREAFTER,ANDVESTINGTHATTAKESBOTHAGEANDSERVICEINTOCONSIDERATIONUNDERTHELATTERPROVISION,EMPLOYEESWHOSEAGEANDSERVICEADDUPTO45MUSTBE50VESTEDBEGINNINGIN1989ONLYTWOVESTINGSTANDARDSWILLBEAVAILABLECLIFFVESTINGREMAINSANOPTIO
30、NWITHTHELENGTHOFSERVICETOACHIEVE100VESTINGREDUCEDFROM10YEARSTO5YEARSGRADEDVESTINGALSOREMAINSANOPTIONWITHTHERATEOFVESTINGACCELERATED20AFTERTHREEYEARSOFSERVICEINCREASINGBY20EACHYEARTHEREAFTERUNTIL100ISATTAINEDAFTERSEVENYEARSOFCOVERAGETHE“RULEOF45“ALTERNATIVEISNOLONGERPERMITTEDWHILEITISTRUETHATEMPLOYEE
31、SWHOTERMINATEAFTERHAVINGMETTHELENGTHOFSERVICEREQUIREMENTOFONEORTHEOTHEROFTHEMINIMUMVESTINGSTANDARDSWILLRETAINTITLETOALLORAPORTIONOFTHEBENEFITSTHEYHAVEEARNED,ITREMAINSTRUETHATEMPLOYEESWHOTERMINATEBEFORECOMPLETINGTHEIRFIFTHORTHIRDYEAROFEMPLOYMENTWILLFORFEITTHEIRBENEFITENTITLEMENTTHOSEYEARS,THEN,AREPER
32、MANENTLYELIMINATEDFROMTHEIRFUTUREBENEFITCALCULATIONSTHEREIS,THEREFORE,INSPITEOFTHEIMPROVEMENTINMINIMUMVESTINGSTANDARDS,THEPOSSIBILITY,IFNOTTHEPROBABILITY,THATSIGNIFICANTNUMBERSOFEMPLOYEESCOVEREDBYPRIVATEPENSIONSWILLFAILTOMEETTHEELIGIBILITYTESTS,PARTICULARLYDURINGTHEIRYOUNGEREMPLOYEDYEARSWHENTURNOVER
33、RATESAREAPTTOBEHIGHEVENTHOSEWHOTERMINATEAFTERHAVINGMETTHEMINIMUMVESTINGSTANDARDSARENOT“MADEWHOLE“WHENANEMPLOYEETERMINATESEMPLOYMENTWITHVESTEDBENEFITS,THEBENEFITSAREFROZENATTHELEVELEFFECTIVEASOFTHEDATEOFTERMINATIONWHENTHATEMPLOYEEREACHESHISORHERNORMALRETIREMENTAGEHEORSHEWILLBECOMEENTITLEDTOTHEBENEFIT
34、PAYABLEWHENTERMINATIONOCCURRED,NOTWHENRETIREMENTOCCURSEVENGIVENAMODESTRATEOFINFLATION,THEPURCHASINGPOWEROFTHATVESTEDBENEFITWILLHAVEBEENSERIOUSLYERODEDFORANEMPLOYEEWHOVESTSATAGE30WHERETHEANNUALINFLATIONRATEIS3,THEREALBENEFITWILLHAVEBEENERODED,WHENRETIREMENTOCCURS,TO36OFITSVALUEATTHETIMEOFTERMINATIONT
35、HECOMPARABLEFIGUREFORANEMPLOYEEWHOVESTSATAGE40IS48,ANDFORTHEEMPLOYEEVESTINGATAGE50,ITIS64THESECALCULATIONSDONOTCONSIDERTHEFACTTHATWHEREANEARNINGSANDSERVICEFORMULAISEMPLOYEDTHEEARNINGSUPONWHICHTHEBENEFITCALCULATIONISBASEDWILLBETHOSETHATWERECURRENTATTIMEOFTERMINATION,NOTATTIMEOFRETIREMENTTHISRAISESTHE
36、POSSIBILITYTHATEVENTHOUGHANEMPLOYEESCOMBINEDORACCUMULATEDVESTEDYEARSOFSERVICEMAYTOTAL35OR40YEARSANDEVENTHOUGHTHEACCRUEDBENEFITUNDEREACHPLANMAYHAVEBEENBASEDON15OFFINALAVERAGEEARNINGS,THEREPLACEMENTRATIOFOREARNINGSATTHEDATEOFRETIREMENTMAYFALLFARSHORTOF5060THEREISYETANOTHERCHARACTERISTICOFOURPRIVATEPEN
37、SIONSYSTEM,WHICH,ESPECIALLYINRECENTYEARS,HASPOSEDASERIOUSTHREATTOTHEBENEFITSECURITYOFEMPLOYEESCOVEREDBYDEFINEDBENEFITPLANSOVERHALFOFTHEEMPLOYEESCOVEREDBYPRIVATEPENSIONPLANSARECOVEREDBYDEFINEDBENEFITPLANSTHESEPLANSPROVIDETHEPARTICIPANTWITHTHEASSURANCETHATASPECIFIEDBENEFITWILLBEPAIDUPONSATISFACTIONOFE
38、LIGIBILITYREQUIREMENTSANDIMPOSERESPONSIBILITYFORFUNDINGANDFINANCINGTHEBENEFITUPONTHEPLANSPONSORTHEPLANSPONSORFUNDSTHEBENEFITBASEDONACTUARIALESTIMATESITISPOSSIBLE,IFCERTAINASSUMPTIONSAREACCEPTED,FORADEFINEDBENEFITPENSIONPLANTOBEUNDERFUNDEDOROVERFUNDEDATVARIOUSINTERVALSSINCETHEEARLY1980SSOME1700COMPAN
39、IESHAVETERMINATEDOVERFUNDEDPENSIONPLANSCOVERINGABOUT2MILLIONPARTICIPANTSANDRECOVERED197BILLIONINASSETSONTHESURFACEPARTICIPANTSWERENOTADVERSELYAFFECTEDBECAUSEALLPLANLIABILITIESMUSTBEFUNDEDBEFOREASPONSORMAYTERMINATEAPLANANDWITHDRAWSOCALLEDEXCESSASSETSBUTTHEUSDEPARTMENTOFLABORESTIMATESTHATWORKERSCOVERE
40、DBYTERMINATEDPLANSRECEIVEONLY55OFWHATTHEYWOULDHAVERECEIVEDHADTHEPLANBEENMAINTAINEDFORYOUNGERWORKERSTHELOSSISEXTREMELYLARGEA3GYEAROLDWORKERISESTIMATEDTOLOSE96OFHISORHERBENEFITSUNDERAFINALAVERAGEEARNINGSPLANFORA45YEAROLDTHELOSSISESTIMATEDTOBE73THESELOSSESAREATTRIBUTABLETOTHEFACTTHATWHENAPENSIONPLANIST
41、ERMINATEDTHEBENEFITSPAYABLEAREFIXEDATTHELEVELINEFFECTATTHETIMEOFTERMINATIONTHUS,INTHECASEOFAFORMULAPROVIDINGEMPLOYEESWITHABENEFITEQUALTO2OFTHEIRAVERAGEEARNINGSDURINGTHEHIGHESTTHREEOUTOFTHELASTFIVEYEARSOFEMPLOYMENTTIMESYEARSOFSERVICE,THEEARNINGSFIGUREANDTHEYEARSOFSERVICEFIGUREENTEREDINTOTHEFORMULAWIL
42、LBEWHATWASINEFFECTATTIMEOFTERMINATIONANDNOTATTHETIMEOFRETIREMENTOBVIOUSLY,THEBENEFITPAYABLEATTIMEOFRETIREMENTFORTHOSEYEARSWILLBEFROMSOMEWHATTOSUBSTANTIALLYBELOWWHATITWOULDHAVEBEENHADTHEPLANBEENMAINTAINED（节选）EMPLOYEEBENEFITSANDPUBLICPOLICYEMPLOYEERESPONSIBILITIESANDRIGHTSJOURNAL,2005P199210一、翻译文章译文员工
43、福利与公共政策RICHARDWHUMPHREYS简介在员工职责和权力领域中一个重要的问题是这些事件是否被最好地处理了，通过国家政策（就像在劳资双方代表进行的谈判和社会保障的情况下），地区决定（像个人健康保险和养老金这种情况），或者是以上两者的的结合。在美国，对员工职责和权力安排的各种公共或私人方法要求员工仔细检查来决定这个作为结果的“体系”是否1）充分的从经济意义上保存人力资源，并且2）就分享产品盈利而言是否是公正的。这篇文章的论题是关于私人养老金计划和团体保险项目的国家目标还没有或者不可能符合现今使用的制序机构。当考虑税收立法、监管立法和最低标准立法时，得出了一个不可避免的结论普遍提供雇佣基
44、础上的退休和团体保险福利是一个国家的目标。经过四分之三个世纪的立法鼓励，为了实现这个目标，衡量这个失败的明显方法是那些没有被涵盖进私人养老金计划和团体保险项目的劳动力人数。不太明显但同样提供信息的方法是享受私人养老金福利项目的人员范围，揭露出这些福利在贯穿他们工作事业中的损失或减少以及结局。通过税式支出和监管立法来完成今后私人部门福利覆盖范围的能力已经耗尽，事实上所有劳动力增长将在那些很少有私人员工福利项目的部门出现，不断认识到在关于私人健康福利的筹资方面将会有一场危机，以上三种迹象引起此项关于国家员工福利目标的考查。概述员工福利占了报酬中一个牢固并不断增长的部分，取决于计算的东西和如何计算，
45、员工福利的价值在大概报酬的五分之一到五分之二之间波动着。从劳动力统计局（国家事务部，1989）获得的最新可用数据显示在私有产业中，所有员工的福利占总报酬的273，这个数据的变化取决于考虑中的产业部门、职业、地点和工会地位。劳动力统计局计算包括支付的非工作时间、加班费、团体保险、退休和储蓄计划以及合法需求的福利，一些计算排除了合法需求的福利。当这些完成时，作为报酬一部分的福利占了总报酬的大概五分之一。然后统计局把福利作为总报酬的一部分来核算，这个总报酬是把直接报酬等同于所支付的时间而不是所工作的时间。如果福利用介于总报酬和所工作时间的报酬的差别来表示，那么福利作为报酬的一部分会增加到总报酬的大概
46、五分之二。在谈判桌上，后者是作为决定福利成本的相对普遍的基础。不管如何决定福利所占报酬的部分，关键是被团体保险所占的比例，这种团体保险包括健康保险和退休计划。风险分摊和延迟收入项目组成了间接报酬的成分，无论是从政府授权的税收支出还是从政府调控的角度，间接报酬的成分都是公共政策的主题。例如，存在着非政府监管支配所支付的非工作时间和非税收支出。带薪度假、带薪假期和带薪休息时间的报酬出现在工资支票上，并且从属于现今税收制度。对于各种惩罚形式和奖金，比如报到工资、加班工资、停工补偿费、加班费、节假日加班费和倒班费，上述情况也是属实的。由于这些目的的报酬也同样会出现在工资支票上，也从属于现今税收制度，属
47、于公平劳动标准法案的可能性例外,可不受政府监管支配，当员工工作时间超过每周40个小时，员工必须获得他们正常工资的15倍。与作为直接报酬的一部分所包含的福利不同，有一种以税收支出和监管为形式的政府让福利以间接报酬的形式存在。国会预算局强调这种存在的重要性，发现在1988年私有养老金的税收支出有600亿美元，在个人所得税结构中代表一种最大的逃税项目MITCHELL,1985。根据议员DANROSTENKOWSKI所说，健康福利的附加税收支出在300亿至400亿美元间波动（PENSIONWORLD，JULY1989。每年1000亿美元的税收支出构成了国会对雇佣基础上的退休和健康福利支持的清晰而确信的
48、根据，这并不是近期才出现的政策。为支持私人养老金的税收支出可追溯到1913年颁布的联邦所得税法案。在这项立法的提供下，雇主可以把养老金责任不断增大的当前收税年看做一项普通的商业支出，但是来自养老金信托的收入则属于税收制度所支配，并且在员工主动服务期间必须按他们的福利数额缴税，退休后按养老金数额缴税。对雇主支付过去服务福利金是不免税的。在这些前提下，根据雇主对福利的捐赠，雇员必须缴税，这些捐赠可能是雇员从未获得过，并且雇主被允许可从总收入中减去捐赠数额，雇主享有随时修改或终止这个计划并把资金转为其他用处的权利比如非盈利使用。我国私有福利制度就满足确保风险的需求而存在的问题只有那些自愿资助员工福利
49、制度的雇主才受监管支配是我国私有福利制度的一个独一无二的特征，除了这些雇主，其他雇主不考虑监管立法过剩，这些监管立法体现了国会为了防止公共政策的扭曲而做的努力。如果你没有资助一项福利计划，你就不必考虑你自身是否符合89章节（国内税收法规）中的不歧视规定；如果你没有资助健康保险，你就没有必要告诉要结束合同的雇员，他们被规定得支付18个月为了这种项目所花费的102的费用给资助者；如果你没有资助一种规定的养老金福利，你就不必担心维持你的资金标准账户，你就没有必要支付大概在16到50美金每个员工的费用给养老金担保集团，你也不用担心在计划终止情况下，让你的公司受到相当于30的净价值的责任风险。当假设需要这些调控时，会有许多主张劝阻公共政策行为的福利管理人员趋向于去鼓励这种行为。我国收入和监管法令的内容也要求将注意力放在另外一个我国私有福利制度的独一无二的特征上，它强调了一个事实，你必须是一家资助退休项目和团体保险项目的公司的员工，当雇佣关系终止或者一个项目被终止，福利覆盖也将被终止。在养老金制度确定的情况下，这个特点是具有深远的重要意义，因为完成充足的退休收入是视覆盖范围持续性而定的，它需要在雇佣关系时间里获得福利来代替退休前收入的合理部分。为了更好的解释说明提出了一个方程式，这个方程式提出这项福利相当于15的除去最后五年的三年的最高收入，这将会花费将近45年不被中断的雇佣关系来代替这
