Employee benefits

Description

Title Table of Contents PART ONE INTRODUCTION TO EMPLOYEE BENEFITS 1 Introducing Employee Benefits Defining and Exploring Employee Benefits Defining Employee Benefits Employee Benefits in the Total Compensation Scheme The Field of Employee Benefits Practice Legally Required Benefits Discretionary Benefits Origins of Employee Benefits Legal and Regulatory Influences on Discretionary Benefits Practices Strategic Planning for the Benefits Program Basic Strategic Planning Concepts Approaches to Strategic Benefit Planning Information Used in Strategic Benefit Planning External Environment Internal Environment Plan for the Book 2 The Psychology of Employee Benefits Employment Relationship as Social Exchange How Employee Benefits Constitute Social Exchange Workforce Changes and the Employment Relationship Psychological Contracts Psychological Contract Development Psychological Contract Violation Employee Benefits as Constituting Psychological Contracts Employee Attitudes and Employee Benefits Justice and Perceived Organizational Support Organizational Citizenship Behavior Summary Chapter 3 The Economics of Employee Benefits Why Do Employers Offer Benefits? Cost Advantage Recruiting Certain Types of Workers Tax Incentives Who Pays for Benefits? Two Extensions Government Mandates Differences in Benefit Cost Increases across Groups of Workers Summary 4 Regulating Employee Benefits Labor Unions and Employee Benefits: The National Labor Relations Act of 1935 The Internal Revenue Code The Fair Labor Standards Act of 1938 The Employee Retirement Income Security Act of 1974 Defining Pension Plans and Welfare Plans Scope of Coverage for Pension Plans and Welfare Plans Title I: Protection of Employee Rights Title II: Amendments to the Internal Revenue Code Relating to Retirement Plans Title III: Jurisdiction, Administration, Enforcement, Joint Pension Task Force, and Other Issues Title IV: Plan Termination Insurance The Consolidated Omnibus Budget Reconciliation Act of 1985 The Health Insurance Portability and Accountability Act of 1996 The Pension Protection Act of 2006 Federal Equal Employment Opportunity Laws The Equal Pay Act of 1963 Title VII of the Civil Rights Act of 1964 The Age Discrimination in Employment Act of (ADEA) The Pregnancy Discrimination Act of 1978 The Americans with Disabilities Act of 1990 The Civil Rights Act of 1991 Genetic Information Nondiscrimination Act of 2008 Summary PART TWO RETIREMENT, HEALTH, AND LIFE INSURANCE 5 Employer-Sponsored Retirement Plans Defined Retirement Plans Origins of Employer-Sponsored Retirement Benefits Trends in Retirement Plan Coverage and Costs Minimum Standards for Qualified Plans Qualified Plans Defined Benefit Plans Benefit Formulas Nondiscrimination Rules: Testing Accrual Rules Minimum Funding Standards Benefit Limits and Tax Deductions Defined Contribution Plans Individual Accounts Investments of Contributions Employee Participation in Investments Nondiscrimination Rules: Testing Accrual Rules Minimum Funding Standards Contribution Limits and Tax Deductions Types of Defined Contribution Plans Section 401(k) Plans Profit-Sharing Plans Stock Bonus Plans Employee Stock Option Plans (ESOPs) Savings Incentive Match Plans for Employees (SIMPLEs) Section 403(b) Tax-Deferred Annuity Plans Section 457 Plans Hybrid Plans Cash Balance Plans and Pension Equity Plans Target Benefit Plans Money Purchase Plans Age-Weighted Profit-Sharing Plans Summary 6 Employer-Sponsored Health Insurance Programs Defining and Exploring Health Insurance Programs Origins of Health Insurance Benefits Health Insurance Coverage and Costs Individual versus Group Insurance Coverage Regulation of Health Insurance Programs Federal Regulation Tax Regulations State Regulation Fee-for-Service Plans Types of Medical Expense Benefits Features of Fee-for-Service Plans Major Medical Insurance Plans: Supplemental and Comprehensive Managed Care Plans Health Maintenance Organizations Types of Health Maintenance Organizations Features of Health Maintenance Organizations Preferred Provider Organizations Features of Preferred Provider Organizations Point-of-Service Plans Specialized Insurance Benefits Dental Insurance Vision Insurance Prescription Drug Benefits Mental Health and Substance Abuse Maternity Care Consumer-Driven Health Care Retiree Health Care Benefits Summary 7 Employer-Sponsored Disability Insurance and Life Insurance Disability Insurance Origins of Disability Insurance Short-Term Disability Insurance Programs Long-Term Disability Insurance Programs Funding Disability Insurance Programs Employee and Employer Tax Obligations Relationships between Company-Sponsored Disability Plans and Benefits Laws Life Insurance Origins of Life Insurance Coverage and Costs of Life Insurance Types of Life Insurance Programs Group Term Life Insurance Tax Treatment of Group Term Life Insurance Universal Life Insurance Accidental Death and Dismemberment Insurance Summary 8 Government-Mandated Social Security and Workers’ Compensation Programs Origins of Social Security and Workers’ Compensation Programs Introduction to the Social Security Programs Employers Required to Participate in Social Security Programs Administration of Social Security Programs Social Security Numbers Old-Age, Survivor, and Disability Insurance (OASDI) Qualifying for OASDI Benefits Determining Benefit Amounts Old-Age Benefits Survivor Benefits Disability Benefits Medicare Eligibility Criteria for Medicare Benefits Medicare Part A Coverage Medicare Part B Coverage Medigap Insurance Medicare Part C: Medicare Advantage Medicare Prescription Drug Benefit Medicare as the Primary or Secondary Payer Financing OASDI and Medicare Programs Unemployment Insurance Eligibility Criteria for Unemployment Insurance Benefits Unemployment Insurance Benefit Amounts State Compulsory Disability Laws (Workers’ Compensation) Coverage of Workers’ Compensation Programs Cost of Workers’ Compensation Insurance Workers’ Compensation Claims Types and Amounts of Workers’ Compensation Benefits Employers’ Rights under Workers’ Compensation Programs Financing Workers’ Compensation Programs Employer and Employee Tax Obligations Relationship between Workers’ Compensation and Benefits Laws Summary PART THREE SERVICES 9 Paid Time-Off and Flexible Work Schedules Defining and Exploring Paid Time-Off Programs Paid Time-Off Practices Holidays Vacation Sick Leave Personal Leave Integrated Paid Time-Off Policies or Paid Time-Off Banks Bereavement or Funeral Leave Jury Duty and Witness Duty Leaves Military Leave Nonproduction Time On-Call Time Sabbatical Leave Volunteerism Leave under the Family and Medical Leave Act of 1993 Flexible Scheduling Flextime Schedules Compressed Workweek Schedules Telecommuting Summary Chapter 10 Accommodation and Enhancement Benefits Defining Accommodation and Enhancement Benefits Rationale for Accommodation and Enhancement Benefits Tax Benefits for Employers and Employees The Mental and Physical Well-Being of Employees and Family Members Employee Assistance Programs Wellness Programs Family Assistance Programs Adoption Assistance Programs Educational Benefits for Employees Educational Assistance Programs Tuition Reimbursement Programs Scholarship Programs Support Programs for Daily Living Transportation Services Physical Fitness Summary PART FOUR EXTENDING EMPLOYEE BENEFITS: DESIGN AND GLOBAL ISSUES 11 Managing the Employee Benefits System A Comparison of Traditional Benefits Plans and Flexible Benefits Plans A One-Size-Fits-All Approach Employer Choice to Customize Benefits Cafeteria Plans under Section 125 Types of Flexible Benefit Plan Arrangements Communicating the Employee Benefits Program Legal Considerations in Benefits Communication The “Good Business Sense” of Benefits Communication Managing the Costs of Employee Benefits Cost-Control Methods Employee Education Utilization Reviews Case Management Provider Payment Systems Lifestyle Interventions Outsourcing the Benefits Function The Future of Employee Benefits Changing Employment Contract Accountability to Shareholders Recent and Proposed Legislation Domestic Partner Benefits and Same-Sex Marriage Issues Generational Diversity and Workplace Conflict Presidential-Year Politics Summary 12 Global Employee Benefits at a Glance Not All Employee Benefits Are Alike North America Canada Mexico South America Brazil Argentina Europe France Germany Spain United Kingdom The Netherlands Italy Poland Sweden Russia Asia The People’s Republic of China Hong Kong Japan South Korea India Saudi Arabia Africa South Africa Australia Summary Glossary Index