@book{326,
	author = {Rosenbloom, Jerry S. and Hallman, G. Victor.},
	title = {Employee benefit planning /},
	publisher = {Prentice-Hall,},
	year = {1991},
	series = {Prentice-Hall series in security and insurance},
	address = {Englewood Cliffs :},
	edition = {3rd ed.}
}