NEW YORK—According to a report published in the February issue of Forbes magazine, employers are reporting difficulty finding job benefits to eliminate. "Health insurance, matching 401(k) contributions, lunch breaks, and various allowances and reimbursements are all fair game for cost-cutting—that is, when they are offered by employers in the first place," staff writer Jason Smills wrote. "By not extending these perks to their employees in the first place, however, American business owners find themselves lacking the crucial ability to take them away." Smills noted that 97 percent of the possible benefit cuts in American jobs had already been made, reducing the potential for greater company profits and executive-level benefits to "alarming" lows.