翰威特房地产行业人力资本评估报告l

中国人力资源开发网（简称:中人网 ）Problems and Issues with Nondiscrimination Rules - Case StudiesMarch 18, 2003To protect the confidential and proprietary information included in this material, it may not be disclosed or provided to any third parties without the approval of your organization and Hewitt Associates LLC中国人力资源开发网（简称:中人网 ）Agenda• • • • Controlled Group Issues Plan Aggregation Issues Determination of HCEs Determination of Most Valuable Accrual Rates中国人力资源开发网（简称:中人网 ）Controlled Group Issues中国人力资源开发网（简称:中人网 ）Groups to Include• Who knows the group? • Are there leased employees? • Are there affiliated service group relations? • Are there acquisitions?中国人力资源开发网（简称:中人网 ）Issue 1: Who knows the controlled group?Essential to involve legal counsel• HR contacts may not know– – – – whether or not they have a parent or sub percentage of ownership if they do that foreign parent owns other U.S. companies whether business relationships constitute an affiliated service group or leasing arrangement• Requires interpretations of corporate law • WE DO NOT PRACTICE LAW中国人力资源开发网（简称:中人网 ）Issue 1: Who knows the controlled group?AAcquires 80% USA USA France 0%-Svcs onlyKJUSAB80% USA0%-Mgt Svcs only100%H50%Canada 50%C40%-acquired prior yearD40%USA 85%IUSA0%-Leasing grp FranceUSAEFUSAGExercise: Identify controlled groups in years 0, 1, and 2, assuming acquisitions admitted to controlled group at end of transition period中国人力资源开发网（简称:中人网 ）Issue 1: Who knows the controlled group?Situation: Company with foreign ownership• Family, Inc. family company owner retiring • Sells to New Dad, Inc., a large European company so children don’t take over • Family, Inc. checks and finds other US companies owned by New Dad to include in testing • Later Family, Inc. finds that New Dad’s Canadian subsidiary also owns additional US entities to include in testing, but wonders about finding others中国人力资源开发网（简称:中人网 ）Issue 1: Who knows the controlled group?Situation: Holding company• All Alone Company is acquired by a holding company (Hold My Hand But Pretend I’m Not Here, Inc.) • All Alone is happy it still gets to maintain its own plans, payroll, do its own filings • But, now All Alone must figure out who else Hold My Hand owns and how to collect data from who in order to do its testing中国人力资源开发网（简称:中人网 ）Issue 2: Are there leased employees?Leasing arrangements• Considered leased employee if– – – – provide services pursuant to an agreement services performed substantially full time for at least a year services provided under direction of recipient employer not covered by a safe harbor retirement plan中国人力资源开发网（简称:中人网 ）Issue 2: Are there leased employees?Situation: Typical leasing arrangements• In NDT planning meeting, Who Me, Lease? Co. states they have only 3 leased employees– jokes passing a small group in the hall that we had just passed all their leased employees• After reviewing a leased employee checklist, Who Me Lease calls back with 200 leased employees– since the controlled group had only 2000 NHCEs before, the 75% ratio test changes to 68% and now requires an average benefit percentage testAre there leased employees?Situation: Company employees work at JV •Division J is owned by Bigger Fish Company •Bigger Fish Company spins off Division J to form a joint venture•Division J employees become employees of the JV •Bigger Fish Company also has a few employees who remain Big Fish, but work at the JV–these employees are tested as employees by Bigger Fish,but also must be included as leased employees by the JVAre there leased employees?Situation: Company acquires employees•We Do Everything, Inc. acquires the office staff, their portion of the retirement plan, and the whole building of the We Don’t Do Floors Co.•The professional staff of We Don’t continues to work in the building & control the work of the office staff •We Do tests the office staff as employees•We Don’t includes the office staff as leased –aggregates office plan as if its ownAre there affiliated service groups?Affiliated Service Groups•No ownership involved, based in part on regularprovision of services or management services by a service organization•Don’t forget affiliated service groups of affiliatedservice groups•IRS will rule via Form 5300 filing whether anaffiliated service group relationship existsAre there affiliated service groups?Situation: Company acquires employees -2•We Do Windows, Inc. acquires the office staff, theirportion of the retirement plan, and the whole building of the We Don’t Do Windows Co.•The professional staff of We Don’t continues to work in the building & control the work of the office staff •An affiliated service group relationship exists•We Do and We Don’t are tested as one controlledgroupAre there affiliated service groups?Situation: Attorneys disagree•We Do Everything, Inc. now acquires We DoWindows, Inc.•The affiliated service group relationship is causing its plan to fail under the new controlled group•The attorney for We Do Windows thinks it shouldpass since they feel the relationship with We Don’tDo Floors should also be an affiliated service group •The attorney for We Do Everything disagreesWhat about acquisitions?Transition rule application•Not much guidance•Generally agreed the transition rule can’t be relied on to avoid testing indefinitely if frequent M&A–some attorneys suggest testing the company and itsacquisition as separate controlled groups until the end ofthe transition period–some suggest testing the company only without itsacquisition until the end of the transition period–some ignore the transition ruleWhat about acquisitions?Situation: Separate testing during transition •All Together Now, Inc. acquires Not Quite Together Yet, Inc. and instructs Not Quite Together to continue testing as usual until transition ends•Not Quite Together tests its multiple employer plan –plan provides cuts to HCEs•After transition, All Together Now attorney gets involved in testing and determines there is a single employer, not multiple employers中国人力资源开发网（简称:中人网）Groups to Exclude•Are there multipleemployer plans?•Are there jointventures?•What about the tax-exempt exclusion?Any multiple employer plans?Multiple employer plans•Each employer adopting a multiple employer plan must test separately from other adopting employers •However, failing results for one adopting employer affect the qualified status of all in the planAny multiple employer plans?Situation: Plan has adopting employers •Wild Blue Company sponsors a profit sharing plan and Limp a Lot, Inc. and Come Fly With Me, Inc. also choose to adopt the plan.•Come Fly uses the “top 20%”election for HCEs. •Limp a Lot dissolves, but Come Fly hires many of the Limp a Lot employees.•Come Fly includes its new employees for testing, but ignores them for HCE determination.Any multiple employer plans?Situation: Continues benefits after sale •Wild Blue Company sells its Flap Your Wings division, but allows the employees to continue in its plans for one year.•The new Flap Your Wings Company becomes another adopting employer for the year.–The Wild Blue Company will test including Flap YourWings employees/benefits up to sale–Flap Your Wings will do its own testing of the plan fromthe sale date until benefits ceaseWhat happens with JVs?Joint Ventures•When there is not an 80% ownership relationship for a joint venture, each group becomes a separate controlled group•As stated previously, there may be some employees included in testing for both, as a leased employee in one entityWhat happens with JVs?Situation: Continues benefits after JV•You Complete Me, Inc. and Ditto, Inc. each spin off divisions to form a joint venture.•The employees from each company remain in their respective plans and the JV becomes an adopting employer of both plans.•Neither plan passes testing with respect to the JVWhat about tax-exempt exclusions?Tax-exempt exclusion•Only allowed for 401(k) plan testing •Requires no tax-exempt employees benefiting in401(k)•Requires 95% coverage of non tax-exemptemployees in the 401(k) plan•If requirements met, 401(k) plan testing for 410(b) can exclude tax-exempts from the controlled groupWhat about tax-exempt exclusions?Situation: For Profits have own 401(k) plans •You Keep It Company is “not for profit”andacquires We’ll Take It, Corp., a “for profit”company •Smaller We’ll Take It has four divisions, each withits own 401(k) plan•Even aggregated, 401(k) plans fail 410(b)–no other employees left to offer 401(k) to improve results •No division’s 401(k) plan covers 95% of We’ll Take It employees to exclude tax-exempts中国人力资源开发网（简称:中人网）When to Aggregate PlansCan’t Pass NCT?Situation: Two plans with different BRFs •Company has two plans with identical formulas •One plan is discriminatory alone, so desires to aggregate with second plan•BRFs are different, but the second plan’s BRFs are more generous, so can be aggregated with first plan’s BRFs to pass•Frequent requests to improve first plan benefits and BRFs are monitored to ensure testing complianceCan’t Pass NCT?Situation: Plans amended to be identical •We Are All Individuals, Inc. has a discriminatory plan•The plan aggregates with a second plan•First plan requires cuts to HCEs to ensure passing and can eliminate 401(a)(4) cuts if aggregated plan is safe harbor•First plan won’t give up accruals for terminations, and company insists on last-day for second planAggregating to Avoid ABT?Situation:Aggregating DB and DC?Situation: DB/DC plan can’t pass gateways •PS plan for Over There division employees and defined benefit plan for Over Here division•Over There PS provides 6% to rank and file, 3% to executives (rank and file includes some HCEs)•Over Here is a discriminatory group providing defined benefit plan with 1% of pay formula •Highest HCE allocation is a DB participant with 38%•Average NHCE rate for DB is 2.5%Aggregating DB and DC?Situation: DB/DC plan can’t pass gateways •DB/DC plan fails Minimum Allocation Gateway –1/3 of 38% > 2.5%–2.5% < 7.5%•DB/DC plan fails Primarily DB Gateway–DB group couldn’t pass NCT, so won’t have 50% NHCEs •DB/DC plan fails Broadly Available Separate Plans –if DB group could pass the NCT, there would be no reason to aggregateAggregating DB and DC?Situation: DB/DC plan can’t pass gateways •Consider implications under proposed cash balance regulations if DB plan converted to a cash balance plan with 6%/3% allocations as in PS, but–provided DB/CB choice to all in DB plan–provided “greater of”formula to all in DB plan–provided CB with frozen DB minimum to all in DB planAggregating vs. Merger?Situation: Merger of target plan and MPP •Safe harbor target plan participation was frozen several years ago•All employees hired since then participate in a safe harbor money purchase plan•To save money, trusts were combined, plans merged •Target and MPP tested by restructuring•…until cross-testing regulations–now is supposed to pass Gateways without restructureDifferent plan years in ABT?Situation: One employee, two plan years •Not really an aggregation issue•Employee benefits in a calendar year 401(k) plan and in a 4/1 plan year MPP plan•Employee is HCE for 2003 testing of the 401(k) plan •No testing done for the MPP since no HCEs benefit –would have been NHCE for plan year ending 3/31/2003•Average benefit test required for 401(k) plan中国人力资源开发网（简称:中人网）Determining HCEsAcquiring HCEs?Situation: New member of controlled group •BuyCo acquires NewCo assets on November 1, 2002•NewCo employees immediately join BuyCo’s DB plan•As part of transaction, certain senior NewCo execs will lose their jobs in early 2003•Can the BuyCo DB plan provide the execs with annual normal retirement pensions equal $16,000?Collecting the right pay?Situation: Average benefits test with different plan years•Plan A is being tested for its 12/31/2002 plan year •Plan B (10/31 pye) is also in the testing group •HCEs for the ABT are either Plan A (12/31/2002) or Plan B (10/31/2002) HCEs•Does Plan A keep track of fiscal 10/31 employee compensation? Or Plan B 12/31?When are snapshots not enough?Situation: Required to cross-test a defined contribution plan•Minimum allocation gateway requires each NHCE to receive an allocation at least 1/3 of the largest HCE allocation•The highest allocation rate is likely to belong to an HCE with partial year of pay•Snapshot testing identifies HCEs on the snapshot date, so could miss HCEs who leave mid-year中国人力资源开发网（简称:中人网）Determining Most ValuableAccrual Rates中国人力资源开发网（简称:中人网）Issue 1: Don’t forget to close windowsSituation: Plan offers an early retirementwindow•Window benefits are reflected in most valuableaccrual rates in first year it is open•In MVAR iteration, include window benefits at first age, but exclude them at ages after window closesWhat is average annual comp?Situation: Short-service employees•The regulations state that the averaging period must consist of three or more years, but need not be longer than the employee’s period of employment•They have less than a full averaging period of compensation•Can the rest of the averaging period be filled with zero compensation?Improving the rate groupingSituation: Not all rate groups pass 410(b)•Most often, rate group ranges are determined mechanically, starting at 0%•Frequently, better results are had by adjusting the starting point•The HCE rates within a range cannot be significantly higher than the nHCE rates中国人力资源开发网（简称:中人网）Odds and EndsUnion membershipSituation: Union and non-union members covered by same plan•Employer believes entire plan is collectively bargained•Identity of union members not always clear •Actuary has entire census, but no union indicator nor plan year compensationNon-resident aliensSituation: US and British employees covered by same plan•Brits are totally excludable if they have no US source income•Can provide separate discriminatory benefit structure for the Brits•Must comply with applicable UK tax and benefits rules, if applicable。

金地集团地产子公司高层能力发展项目—个人评估报告关于本报告为了更有针对性地设计个性化的培训方案，以便迅速有效地提升干部的管理能力，翰威特公司和集团人力资源部对深圳公司高层管理人员进行了胜任能力评估项目。

我们的评估手段是360度多源反馈法。

在项目的过程中，我们得到了来自深圳公司各级干部、员工的大力支持。

我们相信本项目已达到了预期的结果。

项目目的：为适应日益激励的房地产行业竞争，实现金地集团中长期发展战略，金地集团希望公司的中坚力量――子公司高层管理人员尽快地提升自身的管理能力和业务水平。

本项目的目的在于帮助地产子公司高层管理人员根据胜任能力模型对管理者的要求，找出他们在管理／业务方面的优势以及需改进的方面，并设定可能的发展计划。

所以，本项目以发展为目的。

项目流程：第一步：设定标准集团人力资源部在在集团领导的指导下，在广泛征集各子公司意见基础上设计开发了子公司高层管理人员能力模型。

该模型对地产子公司高管的成功是至关重要的。

子公司高管的6项关键能力是：诚信、营建成功团队、执行能力、学习与创新、战略管理、专业能力。

第二步：360度反馈问卷设计和执行根据这些成功要素，金地集团人力资源部设计了子公司高管的评估和反馈问卷，并安排为被测评的管理人员选择了反馈意见的提供者。

他们是被评估者本人，他们的合作同事和他们的下属。

之后，集团人力资源部综合反馈问卷信息，将信息分析整理，为每位被评估者认真撰写个人报告。

第三步：一对一会谈金地集团人力资源部i 金地团子公司高管能力发展个人报告集团人力资源部将与逐位领导分享在分析中发现的信息，倾听被评估者对反馈意见的反应，并共同讨论今后发展的方法。

第四步：撰写报告分析完所有的数据后，我们还将撰写一份综合报告，汇总所有被评估者的资料，与公司高级领导层分享。

报告结构本报告包括下列内容：−总体核心能力水平;−具体核心能力分析：个人水平与小组平均水平对比;−具体核心能力分析：不同反馈者分类对比;−重要性与业绩能力对比;−反馈者意见总结;−集团人力资源顾问的观点。

房地产企业人才分析报告1. 背景介绍随着经济的发展和城市化进程的加快，房地产行业在我国经济中扮演着重要的角色。

房地产企业作为房地产行业的主要参与者，其人才的素质和能力直接影响着企业的发展和竞争力。

因此，对房地产企业人才的分析和评估显得尤为重要。

本报告通过对房地产企业人才群体的调查和分析，旨在了解他们的基本情况、能力需求以及未来发展方向，为房地产企业人力资源管理提供参考和依据。

2. 调查方法本次调查采用了问卷调查的方式，共发放问卷100份，回收有效问卷85份，有效回收率达85%。

问卷涵盖了被调查人的个人信息、工作经验、专业背景、技能需求等方面的内容。

3. 人才基本情况3.1 年龄结构调查结果显示，房地产企业人才的年龄结构相对分散，主要集中在25-35岁和35-45岁的两个年龄段，分别占调查总人数的30%和35%。

这说明房地产企业人才队伍已经具备一定的年龄层次结构，同时也存在一部分老龄化的趋势。

3.2 学历背景绝大多数房地产企业人才具备本科及以上学历，占调查总人数的85%。

其中，硕士研究生和博士研究生的比例分别为40%和8%，相对较高。

这说明房地产行业对高学历人才的需求较大，这也与行业内技术含量较高的特点相吻合。

3.3 工作经验调查结果显示，房地产企业人才的工作经验普遍较为丰富，平均工作年限为8年左右。

多数人在房地产行业有3年以上的从业经历。

这些经验丰富的人才对于企业的发展具有积极作用，并能够在竞争激烈的市场中应对各种挑战。

4. 人才需求分析4.1 专业能力需求根据调查结果，房地产企业对人才的专业能力需求主要集中在以下几个方面：- 市场调研和产品定位能力：54%的企业认为这是最为重要的专业能力。

- 资金筹措和财务管理能力：29%的企业认为这是最为重要的专业能力。

- 建筑规划和设计能力：13%的企业认为这是最为重要的专业能力。

- 法律法规和政策法规遵守能力：4%的企业认为这是最为重要的专业能力。

4.2 综合素质需求除了专业能力外，房地产企业对人才的综合素质需求也非常重视。

建筑项目人力资源管理效果评估的工作报告一、背景介绍近年来，随着建筑项目规模的不断扩大和建设速度的加快，人力资源管理在建筑项目中的作用变得越发重要。

因此，本工作报告旨在评估建筑项目人力资源管理的效果，并提出改进建议，以确保项目顺利进行。

二、评估方法为了评估建筑项目人力资源管理的效果，我们采用了以下方法：1. 数据收集：通过调查问卷、访谈和文献研究等方式，收集与人力资源管理相关的数据和信息。

2. 数据分析：对收集到的数据进行整理、分类和统计分析，用以评估人力资源管理的效果。

3. 结果评估：根据数据分析的结果，对人力资源管理的效果进行评估，并提出相关建议。

三、评估结果通过对建筑项目人力资源管理的评估，我们得出以下结论：1. 人力资源规划：部分项目在项目启动阶段未能充分进行人力资源规划，导致项目后期出现人才短缺的情况。

2. 招聘与选拔：大部分项目在招聘过程中较为注重技术能力，但对沟通能力和团队合作能力的考察不足。

3. 培训与发展：部分项目未能为员工提供持续的培训与发展机会，导致员工技能水平无法与项目需求保持同步。

4. 绩效管理：项目中的绩效管理往往只着眼于结果，并缺乏对员工过程与态度的绩效评估。

5. 福利待遇：一些项目在福利待遇方面存在不平等现象，导致员工流失率较高。

四、改进建议根据评估结果，为了提升建筑项目人力资源管理的效果，我们提出以下改进建议：1. 提前进行人力资源规划：在项目启动阶段就要充分考虑人力资源需求，并通过合理的规划来保证项目后期的人才供给。

2. 完善招聘与选拔流程：除了关注技术能力外，应加强对沟通能力和团队合作能力的考察，以确保招聘的人员能够适应项目要求。

3. 加强培训与发展：建立完善的培训与发展体系，为员工提供持续的学习机会，提升其技术水平和职业发展空间。

4. 健全绩效管理机制：除了关注项目结果，还应加强对员工过程与态度的绩效评估，以全面了解员工表现并提供有效的反馈。

5. 平等福利待遇：确保福利待遇的公平性，避免因福利不平等而引发的员工流失问题。

2011年11月第三周网摘目录1.怡安翰威特调查显示：现代人力资源管理“三支柱模式”乃支撑企业发展之根本2.怡安（AON）同意以49亿美元收购翰威特（Hewitt）3.怡安翰威特调查显示：人力资源管理滞后正在阻碍中国企业的持续发展4.怡安翰威特发布上海地区薪酬福利调研结果怡安翰威特调查显示：现代人力资源管理“三支柱模式”乃支撑企业发展之根本2010-11-15 出处Hroot 网址: bbb://aaahrootaaa/contents/6/204302.html在中国市场上享有盛名的世界著名人力资源管理咨询公司怡安翰威特日前的一项调查表明：尽管多数中国企业正在逐步采用人力资源管理最佳实践以配合业务不断增长的需求，其一成不变且针对性不明确的人力资源管理模式已经影响了企业在全球商业环境中的竞争力。

据怡安翰威特“大中华区人力资源管理有效性”调查数据显示，仅有约四分之一（27%）参与调查的中国企业运用人力资源管理“三支柱模式”有效地配合公司的战略目标，满足业务部门对人力资源服务交付的不同需求，帮助企业快速应对激烈的市场竞争。

发达国家的领先企业普遍采用“三支柱模式”的人力资源管理方式，以最大程度地配合企业业务的增长和发展，其三个组成部分分别是：人力资源专业知识中心–致力于制定薪酬，培训，人才管理等方面的政策，项目，及解决方案。

人力资源业务伙伴–连结业务需求与人力资源服务之间的纽带，为企业决策层和高管提供人力资源管理方面的分析和决策依据。

人力资源共享服务中心–采用标准化，集中化的方式高效地管理繁琐的人力资源事务性工作，如发放工资，福利，等等。

同时，怡安翰威特调查发现，仅有三分之一参与调查的企业经常收集员工和内部客户对人力资源服务的满意度，而企业只有真正地了解内部不同的需求才能够更好地对人力资源服务作出准确的定位和分类。

“我们的数据显示，中国企业需要重新调整人力资源管理职能，以便更有效地为企业内部不同的客户群体提供服务，”怡安翰威特公司大中华区人才管理咨询首席顾问Piotr 博士说，“根据我们过去几年的观察，那些深谙业务需求并且有能力辅以高水准人力资源服务的企业，往往比其他企业拥有更多业务增长的胜算”。

世界五大人力资源管理咨询公司之翰威特薪酬设计的因素评分法 Document number【AA80KGB-AA98YT-AAT8CB-2A6UT-A18GG】职位评估因素评分法之基本原则翰威特咨询公司2001年2月目录职位评估概述 (1)要素定义 (3)要素评级 (6)职位评估工作表 (10)职位评估概述本章概要介绍了适用于公司全员的职位评估方法。

职位评估的目的在于通过一致且公平的国际通行方式，基于所有职位(而非在职者)对于贵公司的整体贡献来确定它们之间的相对序列。

因此，职位评估方法力求简单明了与职位相关易于沟通而职位评估首先应在衡量各个职位对于贵公司的价值与贡献的基础上，体现出职位之间有意义的区别。

六大要素本评估方法着重于六个与职位相关的因素用以确定各职位的相对价值。

在选择因素的过程中，我们考虑到以下原则：因素应反映公司的价值取向因素应在一定程度上普遍适用于所有职位因素应与职位相关因素尽管可能相互关联，但不应在其涵义上有覆盖，否则将导致对于某些职位要素的“多重计算”因素应为职位区分提供一种方法因素应获得员工及管理层的共同认可，否则会失去其可信度而不为大家所接受六大要素包括：1.知识与技能2.影响/责任3.解决问题/制定决策4.行动自由5.沟通技能6.工作环境各因素一旦确定后，便被明确细分成不同层级以反映各职位不同的要求水准。

职位评估方法将各要素的定义及其内部层级相结合，便构成了公司的职位评估框架，具体请参见下一章。

依照此框架进行职位评估要求对各个职位针对各因素进行分析。

评估最终产生了各职位按评估因素分析的一览表以及职位序列图。

而职位评估方案的设计应在全公司的层面上去平衡各运作单元/职能部门之间的相对关系。

因此，各因素及内部层级的定义应普遍适用，而不应偏向于某一特定专业或职能群落。

由此，本方案可跨部门地在涉及不同种类职位的大范围内去比较各职位要求的不同种类及层次。

总之，职位评估的结果能提供一个共通的职位序列框架，进而加强公司的内部公正。