Article: Employee Benefits 2005.(Spotlight: Year in Review--Employee Benefits)

JANUARY

* Technology giant EDS Corp. is purchasing Towers Perrin's benefit administration unit for $420 million. As part of the transaction, EDS and Towers Perrin will form a new venture, combining Towers Perrin's benefits administration services and EDS' existing payroll and HR-related outsourcing business.

* Final Internal Revenue Service rules broaden the list of situations in which employees can make hardship withdrawals from 401(k) plans to include funeral expenses and repairs to an employee's principal residence. The final rules also generally bar employers from prefunding matching contributions and do not let employees who end employment and ...

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