We live in an increasingly global business and communications environment.  As the trend to greater and more centralized governance at the corporate level among multinational companies grows, so does global governance of employee benefits.  The implementation of global benefits governance across multiple countries can be exceedingly complex, and require a thoughtful approach and careful documentation of the governance procedure.  This memorandum explores some of the larger questions – what is global benefits governance, why companies should care, sorting and evaluating risks, identifying the principal risks, and possible best practice guidelines. Please see the attached memo for further information.