Employee BenefitsDearborn Trade Publishing, 2001 - 711 pages 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. |
Contents
How Should the Plan Be Communicated | 14 |
PART | 43 |
Fully Insured Currently Insured Disability Insured | 51 |
Obtaining Benefit | 60 |
Part A Benefits | 62 |
Adequacy of Financing | 69 |
Unemployment Insurance | 75 |
Federal Taxation | 87 |
Relationship with Medicare | 324 |
Medicare Secondary Rules Medicare CarveOuts | 339 |
Group LongTerm Care Insurance | 350 |
Other Nonretirement Employer Contributions Including a PremiumConver sion or FSA Option Change of Benefits | 463 |
Extra Payments To Employees 422 Issues | 469 |
STUDY QUESTIONS 441 Pension and ProfitSharing Plans DefinedBenefit | 477 |
Types of Plans 451 Other Information | 486 |
Plan Qualification Integration of Qualified Plans with Social Security 519 | 487 |
State Regulation | 100 |
Term | 122 |
Added Coverages | 135 |
Taxation | 141 |
STUDY QUESTIONS | 150 |
Group Variable Universal Life Insurance | 164 |
SickLeave Plans 171 Providers of Traditional Coverage | 222 |
Eligibility Definition of Disability Exclusions Benefits | 229 |
STUDY QUESTIONS 187 Coverage | 246 |
Coverage for Alternative Medicine | 260 |
1980s and 1990sContinued Change STUDY QUESTIONS | 266 |
National Health Insurance 205 Limited Choice of Medical Providers Quality of Care | 273 |
STUDY QUESTIONS 219 Reasons for Use of Managed Care | 279 |
Benefit CarveOuts | 301 |
STUDY QUESTIONS | 309 |
Service for Predecessors and Other STUDY QUESTIONS 539 | 496 |
OBJECTIVES | 541 |
Nontax Federal Regulation Affecting Qualified Permanent Contract Group Deferred Annuity Contract | 549 |
DefinedBenefit Formulas 511 Assumptions Choosing Actuarial Assumptions Some | 557 |
General Characteristics of DefinedBenefit Formulas Specific Permissible Actuarial Cost Methods Choosing | 574 |
Minimum Funding Standards 564 SIMPLES | 597 |
ProfitSharing and Similar Loans from Section 403b Plans Loans Taxation of 403b Plans Regulatory and Administrative Aspects | 606 |
Savings Plans 580 Federal Taxation of Distributions | 616 |
25 Plan Restrictions Aimed | 624 |
TopHeavy Plans 628 27 Individual Retirement Plans | 661 |
tions on IRA Distributions Taxation of Distributions | 670 |
Investment Issues 645 Form of Benefits Employers Tax Treatment Impact | 680 |
Plan Insurance 654 STUDY QUESTIONS | 687 |
| 693 | |
Common terms and phrases
actual addition administrative allow amount annual annuity apply approach basis benefit plans Blue changes Chapter charge claims common compensation continue contract contributions cost coverage covered death deductible dental dependent Describe designed determined disability disability income discussed distribution earnings effect elect eligible employee benefit employee's employees ERISA example exclusion expense plans experience federal formula funding group insurance HMOs hospital income increase individual insurance company insurance contract investment laws least less limit long-term major managed maximum medical expense Medicare meet ment method months normal offer option organizations paid participant payments pension percent percentage period person physicians ployees premium programs qualified plan reasons receive reduced regulations requirements result retirement rules salary Social Security specific Table taxable term termination tion treatment types usually vesting workers