This new edition has been updated to include the Health Insurance Portability and Accountability Act (HIPAA) and the Social Security and Medicare implications of the new 1997 tax and budget bills. In all its editions, Employee Benefits is considered to be the most comprehensive benefits text on the market. This is a great resource for small business owners and human resource professionals.
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Introduction to Employee Beneﬁts
Employee Benefit Planning and Management
Part Two Social Insurance
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actuarial addition administrative adverse selection amount annual annuity apply basis beneﬁciary cafeteria plan charges claims coinsurance cost death beneﬁt deductible deﬁned deﬁned-beneﬁt plan deﬁned-contribution plan deﬁnition dental designed determined disability income discussed distribution elect eligible employee beneﬁt plans employee’s employer contributions employment ERISA example expense beneﬁts federal ﬁnancial ﬁrms ﬁrst ﬁve ﬂexibility formula funding group insurance health insurance highly compensated employees HMOs hospital increase individual insurance company insurance contract insurance plans investment limit major medical managed care plans maximum medical expense coverage medical expense plans medical savings accounts Medicare option paid participant participant’s payments pension plan percent percentage period physicians plan’s premium proﬁt-sharing plan programs provide beneﬁts qualiﬁed plan reﬂect requirements retirement beneﬁts rules salary reductions satisﬁed schedule self-funded signiﬁcant social security speciﬁc spouse taxable income term life insurance termination termination of employment types universal life insurance usually vesting workers