According to a recent survey of 500 chief financial officers and corporate accountants conducted by the New England, a Boston-based insurance and investment firm, companies with 250 or fewer employees tend to favor insurance-based benefits for their executives, despite rising costs. Another surprise: most of those companies also provide basic health- and life-insurance benefits for all employees, although only a handful continue to extend those costly benefits to their retirees.

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Benefits currently offered Benefits currently offered
to all employees only to executives
Basic life and 95% Stock options 43%

health insurance Deferred compensation 39

Retirement plan 83 Supplemental disability* 48

Cafeteria plans 44 Additional life insurance 52

Reimbursement 32 Postretirement medical* 4

accounts Supplemental retirement* 4

Postretirement medical 7 *These supplement company

Other 20 benefits offered to all


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Source: A survey of members of the American Institute of Certified Public Accountants conducted by the New England, 1992.