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07/08/2006

The Relevance of Retirement Plans to Human Resource Management at Second-Tier and Small & Medium Enterprises

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Second-tier and small & medium enterprises are revising their retirement plans ahead of the 2012 deadline for phasing out tax-qualified pension plans. Meanwhile， their retirement plans are expected to play a growing role in human resource management， particularly to secure and retain good employees and support employee morale. Thus when determining the fate of TQPPs， companies need to look beyond funding concerns and consider the broader relevance of retirement plans to human resource management.
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