Tuesday, January 27, 2009
[IWS] EBRI: FUNDAMENTALS OF EMPLOYEE BENEFIT PROGRAMS
IWS Documented News Service
_______________________________
Institute for Workplace Studies----------------- Professor Samuel B. Bacharach
School of Industrial & Labor Relations-------- Director, Institute for Workplace Studies
Cornell University
16 East 34th Street, 4th floor---------------------- Stuart Basefsky
New York, NY 10016 -------------------------------Director, IWS News Bureau
________________________________________________________________________
Employee Benefit Research Institute (EBRI)
Fundamentals of Employee Benefit Programs
http://www.ebri.org/publications/books/index.cfm?fa=fundamentals
Fundamentals offers a straightforward, basic explanation of employee benefit programs in the private and public sectors. Written in clear, nontechnical language, this fact-filled reference book covers everything from health insurance to pension plans and from retirement planning to dependent care programs. Chapters review the history of a program, outline its design and structure, and provide sources and key contacts for more information.
The material in Fundamentals has been used both by business and academia in numerous educational and training programs, simplifying complex and confusing laws and regulations.
These online chapters are being continually updated and expanded to include the most current available information on health, retirement, and other benefits-related topics. Please note the date of each section, as the online Fundamentals is a "living" book that will include new data and updates and they become available.
Due to the large amount of detailed information provided in each chapter, we need to distribute them in Adobe "PDF" format. If your computer does not already have the free Adobe Acrobat Reader ® viewer software to read these files, < http://www.adobe.com/acrobat/readstep.html> click here for the one-time free download necessary to read any of our online publications. To download a chapter, click on the chapter number. Most of these chapters were created in Acrobat ® v. 6.0if you have an older version, you may have difficulty opening these files, and will need to download the free update of Acrobat Reader ®.
Fundamentals is divided into the following five sections.
< http://www.ebri.org/publications/books/index.cfm?fa=fundamentals#one > Overview |
< http://www.ebri.org/publications/books/index.cfm?fa=fundamentals#two > Retirement Benefits |
< http://www.ebri.org/publications/books/index.cfm?fa=fundamentals#three > Health Benefits
< http://www.ebri.org/publications/books/index.cfm?fa=fundamentals#four > Other Benefits |
< http://www.ebri.org/publications/books/index.cfm?fa=fundamentals#five > Public-Sector Benefits
© 2005, Employee Benefit Research Institute
Part One: Overview
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt01.Chp01.pdf > 1: EMPLOYEE BENEFITS IN THE UNITED STATES: AN INTRODUCTION [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt01.Chp02.pdf > 2: SOCIAL SECURITY [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt01.Chp03.pdf > 3: SOCIAL SECURITY DISABILITY INSURANCE [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt01.Chp04.pdf > 4: MEDICARE [Published 2005]
Part Two: Retirement Benefits
< http://www.ebri.org/publications/books/index.cfm?fa=fund04> PENSION PLANS [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund05.pdf > DEFINED BENEFIT AND DEFINED CONTRIBUTION PLANS: UNDERSTANDING THE DIFFERENCES [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund06.pdf > PROFIT SHARING PLANS [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund07.pdf > THRIFT PLANS [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund08.pdf > 401(K) PLANS [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund09.pdf > EMPLOYEE STOCK OWNERSHIP PLANS [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund10.pdf > CASH BALANCE PENSION PLANS AND OTHER HYBRID RETIREMENT PLANS [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund11.pdf > SIMPLIFIED EMPLOYEE PENSIONS
< http://www.ebri.org/pdf/publications/books/fundamentals/fund12.pdf > NONDISCRIMINATION, MINIMUM COVERAGE, AND PARTICIPATION REQUIREMENTS FOR PENSION PLANS [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund13.pdf>I NTEGRATING PENSION PLANS WITH SOCIAL SECURITY [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund14.pdf > MULTIEMPLOYER PLANS [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund15.pdf > SECTION 403(B) PLANS [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund16.pdf > INDIVIDUAL RETIREMENT ACCOUNTS [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund17.pdf > RETIREMENT PLANS FOR THE SELF-EMPLOYED [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund18.pdf > PLANNING FOR RETIREMENT [Published 1997]
Part Three: Health Benefits
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt03.Chp20.pdf > 20: HEALTH BENEFITS: OVERVIEW [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt03.Chp21.pdf > 21: PRESCRIPTION DRUG PLANS [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt03.Chp22.pdf > 22: DENTAL CARE PLANS [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt03.Chp23.pdf > 23: VISION CARE PLANS [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt03.Chp24.pdf > 24: HEALTH PROMOTION AND DISEASE MANAGEMENT PLANS [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt03.Chp25.pdf > 25: MENTAL HEALTH AND SUBSTANCE ABUSE BENEFITS [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt03.Chp26.pdf > 26: RETIREE HEALTH BENEFITS [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt03.Chp27.pdf > 27: COBRA CONTINUATION OF COVERAGE [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt03.Chp28.pdf > 28: NONDISCRIMINATION AND HEALTH BENEFITS [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt03.Chp29.pdf > 29: MANAGING HEALTH CARE COSTS [Published 2005]
Part Four: Other Benefits
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt04.Chp30.pdf > 30: PAID LEAVE [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt04.Chp31.pdf > 31: UNEMPLOYMENT INSURANCE [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt04.Chp32.pdf > 32: VOLUNTARY DISABILITY INSURANCE [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt04.Chp33.pdf > 33: GROUP LIFE INSURANCE PLANS [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt04.Chp34.pdf > 34: WORKERS COMPENSATION [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt04.Chp35.pdf > 35: DEPENDENT CARE [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt04.Chp36.pdf > 36: EDUCATION ASSISTANCE BENEFITS [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt04.Chp37.pdf > 37: LEGAL SERVICES PLANS [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt04.Chp38.pdf > 38: DOMESTIC PARTNER BENEFITS [Published 2005]
Part Five: Public-Sector Benefits
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt05.Chp39.pdf > 39: THE PUBLIC SECTOR ENVIRONMENT [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt05.Chp40.pdf > 40: BENEFIT COST COMPARISONS BETWEEN STATE/LOCAL AND PRIVATE-SECTOR EMPLOYERS [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt05.Chp41.pdf > 41: REGULATION OF PUBLIC-SECTOR RETIREMENT PLANS [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt05.Chp42.pdf > 42: DEFINED BENEFIT PENSION PLANS IN PUBLIC SECTOR [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt05.Chp43.pdf > 43: LIFE INSURANCE IN THE PUBLIC SECTOR [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt05.Chp44.pdf > 44: HEALTH INSURANCE IN THE PUBLIC SECTOR [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt05.Chp45.pdf > 45: LEAVE PROGRAMS IN THE PUBLIC SECTOR [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt05.Chp46.pdf > 46: DEFINED CONTRIBUTION AND SUPPLEMENTAL SAVINGS PLANS IN THE PUBLIC SECTOR [Published 2005]
______________________________
This information is provided to subscribers, friends, faculty, students and alumni of the School of Industrial & Labor Relations (ILR). It is a service of the Institute for Workplace Studies (IWS) in New York City. Stuart Basefsky is responsible for the selection of the contents which is intended to keep researchers, companies, workers, and governments aware of the latest information related to ILR disciplines as it becomes available for the purposes of research, understanding and debate. The content does not reflect the opinions or positions of Cornell University, the School of Industrial & Labor Relations, or that of Mr. Basefsky and should not be construed as such. The service is unique in that it provides the original source documentation, via links, behind the news and research of the day. Use of the information provided is unrestricted. However, it is requested that users acknowledge that the information was found via the IWS Documented News Service.
Stuart Basefsky
Director, IWS News Bureau
Institute for Workplace Studies
Cornell/ILR School
16 E. 34th Street, 4th Floor
New York, NY 10016
Telephone: (607) 255-2703
Fax: (607) 255-9641
E-mail: smb6@cornell.edu
****************************************
_______________________________
Institute for Workplace Studies----------------- Professor Samuel B. Bacharach
School of Industrial & Labor Relations-------- Director, Institute for Workplace Studies
Cornell University
16 East 34th Street, 4th floor---------------------- Stuart Basefsky
New York, NY 10016 -------------------------------Director, IWS News Bureau
________________________________________________________________________
Employee Benefit Research Institute (EBRI)
Fundamentals of Employee Benefit Programs
http://www.ebri.org/publications/books/index.cfm?fa=fundamentals
Fundamentals offers a straightforward, basic explanation of employee benefit programs in the private and public sectors. Written in clear, nontechnical language, this fact-filled reference book covers everything from health insurance to pension plans and from retirement planning to dependent care programs. Chapters review the history of a program, outline its design and structure, and provide sources and key contacts for more information.
The material in Fundamentals has been used both by business and academia in numerous educational and training programs, simplifying complex and confusing laws and regulations.
These online chapters are being continually updated and expanded to include the most current available information on health, retirement, and other benefits-related topics. Please note the date of each section, as the online Fundamentals is a "living" book that will include new data and updates and they become available.
Due to the large amount of detailed information provided in each chapter, we need to distribute them in Adobe "PDF" format. If your computer does not already have the free Adobe Acrobat Reader ® viewer software to read these files, < http://www.adobe.com/acrobat/readstep.html> click here for the one-time free download necessary to read any of our online publications. To download a chapter, click on the chapter number. Most of these chapters were created in Acrobat ® v. 6.0if you have an older version, you may have difficulty opening these files, and will need to download the free update of Acrobat Reader ®.
Fundamentals is divided into the following five sections.
< http://www.ebri.org/publications/books/index.cfm?fa=fundamentals#one > Overview |
< http://www.ebri.org/publications/books/index.cfm?fa=fundamentals#two > Retirement Benefits |
< http://www.ebri.org/publications/books/index.cfm?fa=fundamentals#three > Health Benefits
< http://www.ebri.org/publications/books/index.cfm?fa=fundamentals#four > Other Benefits |
< http://www.ebri.org/publications/books/index.cfm?fa=fundamentals#five > Public-Sector Benefits
© 2005, Employee Benefit Research Institute
Part One: Overview
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt01.Chp01.pdf > 1: EMPLOYEE BENEFITS IN THE UNITED STATES: AN INTRODUCTION [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt01.Chp02.pdf > 2: SOCIAL SECURITY [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt01.Chp03.pdf > 3: SOCIAL SECURITY DISABILITY INSURANCE [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt01.Chp04.pdf > 4: MEDICARE [Published 2005]
Part Two: Retirement Benefits
< http://www.ebri.org/publications/books/index.cfm?fa=fund04> PENSION PLANS [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund05.pdf > DEFINED BENEFIT AND DEFINED CONTRIBUTION PLANS: UNDERSTANDING THE DIFFERENCES [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund06.pdf > PROFIT SHARING PLANS [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund07.pdf > THRIFT PLANS [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund08.pdf > 401(K) PLANS [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund09.pdf > EMPLOYEE STOCK OWNERSHIP PLANS [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund10.pdf > CASH BALANCE PENSION PLANS AND OTHER HYBRID RETIREMENT PLANS [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund11.pdf > SIMPLIFIED EMPLOYEE PENSIONS
< http://www.ebri.org/pdf/publications/books/fundamentals/fund12.pdf > NONDISCRIMINATION, MINIMUM COVERAGE, AND PARTICIPATION REQUIREMENTS FOR PENSION PLANS [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund13.pdf>I NTEGRATING PENSION PLANS WITH SOCIAL SECURITY [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund14.pdf > MULTIEMPLOYER PLANS [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund15.pdf > SECTION 403(B) PLANS [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund16.pdf > INDIVIDUAL RETIREMENT ACCOUNTS [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund17.pdf > RETIREMENT PLANS FOR THE SELF-EMPLOYED [Published 1997]
< http://www.ebri.org/pdf/publications/books/fundamentals/fund18.pdf > PLANNING FOR RETIREMENT [Published 1997]
Part Three: Health Benefits
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt03.Chp20.pdf > 20: HEALTH BENEFITS: OVERVIEW [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt03.Chp21.pdf > 21: PRESCRIPTION DRUG PLANS [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt03.Chp22.pdf > 22: DENTAL CARE PLANS [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt03.Chp23.pdf > 23: VISION CARE PLANS [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt03.Chp24.pdf > 24: HEALTH PROMOTION AND DISEASE MANAGEMENT PLANS [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt03.Chp25.pdf > 25: MENTAL HEALTH AND SUBSTANCE ABUSE BENEFITS [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt03.Chp26.pdf > 26: RETIREE HEALTH BENEFITS [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt03.Chp27.pdf > 27: COBRA CONTINUATION OF COVERAGE [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt03.Chp28.pdf > 28: NONDISCRIMINATION AND HEALTH BENEFITS [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt03.Chp29.pdf > 29: MANAGING HEALTH CARE COSTS [Published 2005]
Part Four: Other Benefits
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt04.Chp30.pdf > 30: PAID LEAVE [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt04.Chp31.pdf > 31: UNEMPLOYMENT INSURANCE [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt04.Chp32.pdf > 32: VOLUNTARY DISABILITY INSURANCE [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt04.Chp33.pdf > 33: GROUP LIFE INSURANCE PLANS [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt04.Chp34.pdf > 34: WORKERS COMPENSATION [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt04.Chp35.pdf > 35: DEPENDENT CARE [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt04.Chp36.pdf > 36: EDUCATION ASSISTANCE BENEFITS [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt04.Chp37.pdf > 37: LEGAL SERVICES PLANS [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt04.Chp38.pdf > 38: DOMESTIC PARTNER BENEFITS [Published 2005]
Part Five: Public-Sector Benefits
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt05.Chp39.pdf > 39: THE PUBLIC SECTOR ENVIRONMENT [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt05.Chp40.pdf > 40: BENEFIT COST COMPARISONS BETWEEN STATE/LOCAL AND PRIVATE-SECTOR EMPLOYERS [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt05.Chp41.pdf > 41: REGULATION OF PUBLIC-SECTOR RETIREMENT PLANS [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt05.Chp42.pdf > 42: DEFINED BENEFIT PENSION PLANS IN PUBLIC SECTOR [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt05.Chp43.pdf > 43: LIFE INSURANCE IN THE PUBLIC SECTOR [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt05.Chp44.pdf > 44: HEALTH INSURANCE IN THE PUBLIC SECTOR [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt05.Chp45.pdf > 45: LEAVE PROGRAMS IN THE PUBLIC SECTOR [Published 2005]
< http://www.ebri.org/pdf/publications/books/fundamentals/Fnd05.Prt05.Chp46.pdf > 46: DEFINED CONTRIBUTION AND SUPPLEMENTAL SAVINGS PLANS IN THE PUBLIC SECTOR [Published 2005]
______________________________
This information is provided to subscribers, friends, faculty, students and alumni of the School of Industrial & Labor Relations (ILR). It is a service of the Institute for Workplace Studies (IWS) in New York City. Stuart Basefsky is responsible for the selection of the contents which is intended to keep researchers, companies, workers, and governments aware of the latest information related to ILR disciplines as it becomes available for the purposes of research, understanding and debate. The content does not reflect the opinions or positions of Cornell University, the School of Industrial & Labor Relations, or that of Mr. Basefsky and should not be construed as such. The service is unique in that it provides the original source documentation, via links, behind the news and research of the day. Use of the information provided is unrestricted. However, it is requested that users acknowledge that the information was found via the IWS Documented News Service.
Stuart Basefsky
Director, IWS News Bureau
Institute for Workplace Studies
Cornell/ILR School
16 E. 34th Street, 4th Floor
New York, NY 10016
Telephone: (607) 255-2703
Fax: (607) 255-9641
E-mail: smb6@cornell.edu
****************************************
# posted by SBasefsky : 8:10 AM
