I dedicate this column to my friend Elaine, who gave me an up-close look at the paperwork nightmare that arises when you change jobs. Even if you get a better offer from a new employer, the piles of paperwork involved in re-establishing your retirement plan, health insurance and other benefits could make you think twice about moving to a new job. But for many people, resisting job change is not an option. A spouse moves, a job is reorganized out of existence, or a new boss makes life impossible. So for the millions of Americans who will change jobs this year, here are some issues involved in the shift.