In order to analyse benefit plan, American Airlines Incorporation has been chosen as the organisation. AMR Corporation is the organizations parent company and is located in Fort Worth of Texas. As of 31st December, 2010, the organization had a total of 87, 000 employees inclusive of both part time as well as full time employees. The airline company operates in more than 50 countries with in excess of 3600 flights running each day on an average. The organization has aimed at creating an advantageous environment for its employees and it strives for achieving this aim through creating and upholding a work environment which assures safety and security to its employees. American Airlines Incorporation believes in arranging its corporate responsibility in the form of responding comprehensively