Article: CBS OFFERING CASH BALANCE: STOCK OPTIONS ALSO OFFERED NOW.

NEW YORK-CBS Corp. is offering employees a new stock option and a cash balance plan while retaining its traditional defined benefit plan for older, longer-service employees.

Meanwhile, Citigroup Inc. will switch next year to a cash balance plan.

CBS benefit executives say the stock option plan gives employees the opportunity to reap rich benefits, provided CBS prospers and its stock price rises significantly, which it has in recent years.

``If the company does well, employees will share in that,'' said Tony Ambrosio, vp-benefits with New York-based CBS.

At the same time, the new cash balance plan will provide CBS employees with a ...

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