It has been revealed that Wal-Mart recently circulated an internal memo that proposes numerous ways to hold down spending on health care and other benefits while seeking to minimize damage to the retailer's reputation. The memo also recommends reducing 401(k) contributions and wooing younger, and presumably healthier, workers by offering education benefits. To discourage unhealthy job applicants, the memo proposes that all jobs require some sort of physical activity.
See "Wal-Mart Memo Suggests Ways to Cut Employee Benefit Costs", Steven Greenhouse and Michael Barbaro, The New York Times, October 25, 2005