N001623

Tuesday, January 15, 2002 1:14 PM
Definition of Pension

The definition of Pensions must be clarified. My understanding is that 401(k) accounts that were accumulated as a result of salary reductions would not be included in the definition of Pensions. Does this mean that employer 401(k) matching is included in the definition of Pensions? And is the appreciation in value of the employer matched portion of the 401(k) account included in Pensions. What if there is no way to specifically identify or to allocate the appreciation (or for that matter depreciation) between employee amounts and employer amounts.

Please respond as soon as possible.

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