This report is based on a study conducted in April 2008 among more than 225 brokers and more than 100 benefits decision-makers. Broker and employer points of view are compared and contrasted to provide deeper insight into the benefits marketplace in the area of executive decision-making, and decision-making support provided by brokers and consultants. Other topics on which employers share their opinions include: retiree dental benefits, dental maximum rollover plans, and marketplace trends not addressed by benefits providers.