Academic journal article Journal of Accountancy

Smart Stops on the Web

Academic journal article Journal of Accountancy

Smart Stops on the Web

Article excerpt


Plan for Tomorrow Today

This retirement services site offers detailed explanations of various plans--defined contributions, 401(k) safe harbors, SIMPLE IRAs and executive deferred compensation. It also provides users with overviews and information about the requirements for and contributions to such plans.

A Web-Based Watchdog

Although a company's stockholders might not see much of a profit for a given fiscal year, top executives still could receive millions of dollars in salary, bonuses, and stock options. This section of the AFL-CIO site tracks compensation packages for CEOs of corporations in the Standard & Poor's 1,500 stock index.

A Beneficial Introduction

This section of the Retirement System Group's site briefly reviews the benefits of various retirement plans, such as IRAs and defined benefit, contribution and nonqualified plans.

Pension Plan Tools

Magazines, newsletters, research, statistics and survey information, as well as a glossary of terms, are available at the Profit Sharing and 401(k) Advocate site. Frequently asked questions about benefit plans, as well as historical data on the growth of 401(k) eligibility and defined contribution plan participation and assets from the late 1970s to 1999, are also included.

Archived Articles and Alerts

The law firm Reinhart, Boerner, Van Deuren, Norris and Rieselbach offers users information on various topics at this site. It features articles such as "FDIC Regulation Alert--Restrictions on Golden Parachutes and Indemnification Agreements" and "How `GATT' Affects Your Retirement Plans." The Employee Benefits section features an alert comparing the Treasury's 2001 and 2000 limits for various types of benefit plans.


Since Web surfing has become commonplace--and even cans of corn now display a company's URL--sites to rate the most popular stops on the Web have gained momentum. Featured below are two sites that rate and www.webbyawards. com--with links to the winners.

Find the Most Popular Sites Here

This site features the public's picks for the best stops on the Web in categories such as art, business, education, e-zines and government. …

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