Article: Kyodo News International, Tokyo, Business Briefs Column.

Kyodo News International, Tokyo Knight Ridder/Tribune Business News

Jul. 3--NEC TO INTRODUCE VARIABLE RETURN PENSION PLANS: TOKYO--NEC Corp. said Thursday it will introduce a pension plan whose returns are tied to market interest rates by the end of March 2004.

The so-called cash balance plan will be applied to some 90,000 employees at NEC's 76 group companies, NEC said.

The level of benefits received by retired employees will be calculated on the basis of the yield on the benchmark 10-year government bond issue and reviewed annually, NEC said.

The variable rate program is expected to result in an average cut of 20,000 yen in ...

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