The Happy Mart, Inc. moved its corporate headquarters from DavenportEarlier this year, The Happy Mart, Inc. moved its corporate headquarters from Davenport, Iowa
to Jonesboro, GA (a suburb of Atlanta). At the end of 2018, the company had 400 employees in
its Davenport headquarters, all of whom were participants in its pension plan. As a result of the
move, 101 jobs were eliminated. 28 employees were offered jobs in Georgia, but choose not to
take them. 25 of these employees were not vested in their retirement benefits, 3 of them were.
These jobs will be replaced in Jonesboro by the end of the year. 29 employees were eligible for
normal retirement, and chose to retire rather than move. The remaining 44 jobs were eliminated
as part of efficiency measures associated with the move. Of the 44 employees whose jobs were
eliminated, 35 of them were not vested in their retirement benefits. Dorothy Anderson, The
Happy Marts CFO, wants to know it the company had a partial termination of its retirement
plan?
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..The Happy Mart, Inc. moved its corporate headquarters from Davenport, Lowa to Jonesboro, GA (a suburb of Atlanta). As at December, 2018, the Company had 400 employees located in their headquarters in Davenport and who were all participants in the pension plan. The move resulted to elimination of around 101 jobs. About 28 employees were offered jobs in Georgia but chose not to take the offer, 25 employees were not vested in their retirement benefits while three of them were vested. Apparently, the jobs were to be replaced later long at Jonesboro before the end
.APA 551 words
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