Presents summaries of literature about employee benefits, pension and retirement in the United States. `COBRA: The Development and Consequence of Health Care Continuation-of-Coverage Mandates,' by John G. Kilgour which appeared in the 2nd quarter of 1999 issue of `ACA Journal'; `DC/401(k) Benchmarking Database Reveals Some Surprises,' by Sandy Halim which appeared in May-June 1999 issue of `Profit Sharing.'