The Handbook of Employee Benefits: Design, Funding, and Administration
Jerry S. Rosenbloom
McGraw Hill Professional, 2001 - Business & Economics - 1322 pages
This reference text aims to help the reader understand and select the benefit plans that work best for both employees and companies. Employee benefits are an integral, costly component of an employees' pay package. The proper benefits plan is not only essential for employees well-being but is also critical in ensuring high levels of employee satisfication.
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The Environment of Employee Benefit Plans
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addition administrative adverse selection allocated amount annual apply basis beneficiaries benefit programs cafeteria plan cash cash balance plans changes chapter claims coinsurance compensation corporate cost coverage covered deductible deferred defined benefit plan defined contribution plan dependent disability distribution dollars earnings efit elective eligible employee benefit plans employee's employer contributions employer securities employment ERISA ESOP expenses federal fiduciary flexible benefit flexible spending account funds health insurance health plan hospital income increase individual investment IRC Section issues limit long-term managed managed care medical plan Medicare ment OASDI offer option organizations paid payments pension plan percent period persons physician plan design plan participants plan sponsor premium profit-sharing plans purchase qualified plan reimbursement requirements result risk Roth IRA salary reduction shares Social Security spending accounts taxable term life insurance tion vesting workers