【論点】

各年金の加算額の支給対象者を整理

被保険者

□短時間就労者（雇用保険法）

パートタイマー（短時間就労者）の各保険と税金関係
http://www.sr-suzuki.jp/customer/pdf/parttimer.pdf



http://www.topandcore.com/news_contents_1435.html

H24 法改正

労働法の法改正
http://www.topandcore.com/news_contents_1451.html

SLAPPとは何か?

大企業や団体など力のある勢力が、それとは反対の意見を持つ人々の発言を封じ込めるために起こす、報復的、恫喝的なな民 事訴訟のことをSLAPP(Strategic Lawsuit Against Public Participation)と呼ぶ。アメリカでは二五の州・地域にSLAPPの被害を防ぐ法律がある。            

Plan Sponsors Look to Offload Pension Risks

Volatility in equity markets, fluctuating interest rates, and the simple fact that people are living longer all contribute to greater risks and a more difficult management challenge for defined benefit plan sponsors. These risks are prompting some sponsors to consider a buyout of their defined benefit plan liabilities by a third party, typically an insurer. Mercer’s Pension Buyout Index, published monthly for the US and UK markets, allows plan sponsors to see at a glance the relative cost of a buyout and how that cost changes over time.
“In order for plan sponsors to make the best decision, they should compare the current cost of risk transfer through annuitization with the total cost of retaining pension obligations on the balance sheet,” says Sean Brennan, a Principal in the Financial Strategy Group of Mercer’s Investments business. “Sponsors that opt to transfer the liabilities associated with a defined benefit plan then have several options, including a full buyout, a partial buyout, or a buy-in.”
Because pension risk management strategies can have a material impact on key corporate financial metrics and participant security, plan sponsors should be well informed when exploring their options, he notes.

http://mthink.mercer.com/plan-sponsors-look-to-offload-pension-risks/?mkt_tok=3RkMMJWWfF9wsRonuKTJcO%2FhmjTEU5z17O0kWq62h4kz2EFye%2BLIHETpodcMRMRmN6%2BTFAwTG5toziV8R7XHLc1k38MQXhDh

格言

調査

 http://www.searchquotes.com/search/Consciousness_For_Your_Actions/

The more conscious you are of your words, thoughts and actions, the more positive seeds you will plant.

Progress is a nice word. But change is its motivator. And change has its enemies.