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- Title
- RIGHTS OF OWNERSHIP IN THE UNITED STATES AS IDENTIFIED THROUGH DEFINED BENEFIT PLAN CONVERSION.
- Creator
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Burke, Richard, Klintworth, Nancy, University of Central Florida
- Abstract / Description
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Employer provided Qualified Plans ("Qualified Plans") are the most efficient supplement to Social Security savings and benefits. Given the significance of the benefits provided as well as the short-term Revenue constraints upon the Federal government in the form of substantially protracted tax deferrals, Qualified Plan legislation should maintain a conservative disposition. Incremental legislative action in the right direction will steadily graduate ERISA to its intended purpose....
Show moreEmployer provided Qualified Plans ("Qualified Plans") are the most efficient supplement to Social Security savings and benefits. Given the significance of the benefits provided as well as the short-term Revenue constraints upon the Federal government in the form of substantially protracted tax deferrals, Qualified Plan legislation should maintain a conservative disposition. Incremental legislative action in the right direction will steadily graduate ERISA to its intended purpose. Unfortunately ERISA is a convoluted maze of formalities, definitions, and regulation that are only substantially understood by an expert and have yet to be adequately explained to the public at large. Recent publications such as Retirement Heist rouse the public's consciousness of retirement Plans by enumerating perceived abuses by large corporations. These alleged abuses certainly reflect innovative manipulations within the constraints of Qualified Plans. However, my thesis will prove that these "abuses" reflect the United States' disposition toward the rights of proprietorship regarding the Qualified Plan. The intent of the thesis is to illustrate this disposition through a study of the Amara v. Cigna Corp. case as well as a review of an actual LLC's defined benefit plan conversion to a cash balance plan. I will compare and contrast the different approaches taken by these two employers and justify the varied success they each experienced in converting their plans. Through this process, the thesis shall draw conclusions on the United States' dispositions toward ownership of the qualified plan.
Show less - Date Issued
- 2012
- Identifier
- CFH0004164, ucf:44852
- Format
- Document (PDF)
- PURL
- http://purl.flvc.org/ucf/fd/CFH0004164
- Title
- Group Composition Characteristics as Predictors of Shared Leadership: An Exploration of Competing Models of Shared Leadership Emergence.
- Creator
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Currie, Richard, Ehrhart, Mark, Burke, Shawn, Jex, Steve, University of Central Florida
- Abstract / Description
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The study of leadership in organizations has received much research attention over the past several decades. However, most of this research has examined hierarchical structures of leadership wherein one individual leads, or is perceived to lead, several other individuals. With a growing number of organizations structuring employees within teams or work groups, researchers have begun studying the ways in which leadership operates in groups. One alternative to the traditional hierarchical...
Show moreThe study of leadership in organizations has received much research attention over the past several decades. However, most of this research has examined hierarchical structures of leadership wherein one individual leads, or is perceived to lead, several other individuals. With a growing number of organizations structuring employees within teams or work groups, researchers have begun studying the ways in which leadership operates in groups. One alternative to the traditional hierarchical structure is for leadership to be distributed or shared in groups such that multiple group members contribute to the overall leadership function of the group. As a result, researchers have begun examining the construct of shared leadership, which is defined as the extent to which multiple group members share in the leadership function of the group. Because shared leadership is a relatively new concept in the research literature, our knowledge of the antecedents of shared leadership is limited. The primary aim of the present research was to explore group composition as a potential antecedent of shared leadership in teams. Group composition was examined in terms of the agreeableness, extraversion, collectivistic work orientation, and trait competitiveness within the group. Mean, minimum/maximum, and variance models of group composition were employed in the present research. A sample of 385 participants comprised a total of 97 groups of three to six individuals to complete a leaderless group discussion exercise and completed measures of shared leadership after completing the group exercise. Results from a series of hierarchical linear regression analyses found no significant relationships between any of predictors and shared leadership using either a social network analysis or a referent-shift approach. Given the short amount of time group members worked on the group task, a clear implication of these findings is that shared leadership requires adequate time to manifest in groups.
Show less - Date Issued
- 2019
- Identifier
- CFE0007446, ucf:52694
- Format
- Document (PDF)
- PURL
- http://purl.flvc.org/ucf/fd/CFE0007446