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Employee Benefits : A Primer for Human Resource Professionals,9780072988970
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Employee Benefits : A Primer for Human Resource Professionals

by
Edition:
2nd
ISBN13:

9780072988970

ISBN10:
0072988975
Format:
Paperback
Pub. Date:
3/11/2005
Publisher(s):
McGraw-Hill/Irwin

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Summary

Joseph Martocchio's Employee Benefits: A Primer for Human Resource Professionals was written to promote a fuller understanding of employee benefits programs among students enrolled in college-level compensation and benefits course. It is relevant to students who plan to be general managers who deal with a variety of human resource issues in their day-to-day jobs as well as to those who expect to be human resource practitioners. The real-world focus of Martocchio's text is evident on every page, as he seeks to balance current academic thought with brief examples of contemporary benefits practices in business. Future employees and managers will gain a more complete understanding of the broader context of benefits management - not only the how but also the why companies provide benefits they do. Future practitioners will use this book as an introductory reference guide, one that will enable them to put benefit practices into their appropriate context, and to orient them toward asking the "right" questions of experts related to employee benefits, like accountants, attorneys, government bodies, etc.Martocchio's Employee Benefits is forward-thinking and seeks to bring the topic into the mainstream of compensation understanding. Despite its importance, benefits tend not to be very well understood mainly because of the vast array of regulations that govern employee benefits practices, and because of the wide variety of practices in benefits administration due to employers tailoring their own programs for competitive advantage and to the needs and preferences of their workforces.

Table of Contents

PART ONE INTRODUCTION TO EMPLOYEE BENEFITS
1(88)
Introducing Employee Benefits
3(32)
Defining and Exploring Employee Benefits
4(4)
Defining Employee Benefits
4(1)
Employee Benefits in the Total Compensation Scheme
5(1)
Intrinsic Compensation
6(1)
Extrinsic Compensation
7(1)
The Field of Employee Benefits Practice
8(10)
Legally Required Benefits
9(1)
Discretionary Benefits
10(3)
Origins of Employee Benefits
13(5)
Legal and Regulatory Influences on Discretionary Benefits Practices
18(1)
Strategic Planning for the Benefits Program
19(5)
Basic Strategic Planning Concepts
20(3)
Approaches to Strategic Benefit Planning
23(1)
Information Used in Strategic Benefit Planning
24(8)
External Environment
25(6)
Internal Environment
31(1)
Plan for the Book
32(1)
Key Terms
32(1)
Discussion Questions
33(2)
The Economics of Employee Benefits
35(22)
Why Do Employers Offer Benefits?
36(8)
Cost Advantage
37(4)
Recruiting Certain Types of Workers
41(1)
Tax Incentives
42(2)
Who Pays for Benefits?
44(8)
Two Extensions
52(3)
Government Mandates
52(1)
Differences in Benefit Costs Increases across Groups of Workers
53(2)
Summary
55(1)
Key Terms
55(1)
Discussion Questions
55(2)
Regulating Employee Benefits
57(32)
Labor Unions and Employee Benefits: National Labor Relations Act of 1935
58(3)
Internal Revenue Code
61(3)
Fair Labor Standards Act of 1938
64(1)
Employee Retirement Income Security Act of 1974
65(9)
Defining Pension Plans and Welfare Plans
66(1)
Scope of Coverage for Pension Plans and Welfare Plans
67(1)
Title I: Protection of Employee Rights
67(3)
Title II: Amendments to the Internal Revenue Code Relating to Retirement Plans
70(1)
Title III: Jurisdiction, Administration, Enforcement, Joint Pension Task Force, and Other Issues
71(1)
Title IV: Plan Termination Insurance
71(3)
Consolidated Omnibus Reconciliation Act of 1985
74(2)
Health Insurance Portability and Accountability Act of 1996
76(1)
Federal Equal Employment Opportunity Laws
77(9)
Equal Pay Act of 1963
78(1)
Title VII of the Civil Rights Act of 1964
79(1)
Age Discrimination in Employment Act of 1967 (ADEA)
80(1)
Pregnancy Discrimination Act of 1978
81(1)
Americans with Disabilities Act of 1990
82(1)
Civil Rights Act of 1991
83(3)
Summary
86(1)
Key Terms
86(1)
Discussion Questions
87(2)
PART TWO RETIREMENT, HEALTH, AND LIFE INSURANCE
89(152)
Employer-Sponsored Retirement Plans
91(52)
Defining Retirement Plans
95(1)
Qualified Plans
95(4)
Minimum Standards for Qualified Plans
95(4)
Defined Benefit Plans
99(6)
Benefit Formulas
100(1)
Nondiscrimination Rules: Testing
101(1)
Accrual Rules
102(2)
Minimum Funding Standards
104(1)
Benefit Limits and Tax Deductions
104(1)
Defined Contribution Plans
105(3)
Individual Accounts
105(1)
Investments of Contributions
106(1)
Employee Participation in Investments
106(1)
Nondiscrimination Rules: Testing
106(1)
Accrual Rules
107(1)
Minimum Funding Standards
107(1)
Contribution Limits and Tax Deductions
107(1)
Types of Defined Contribution Plans
108(4)
Section 401(k) Plans
108(1)
Profit-Sharing Plans
108(2)
Stock Bonus Plans
110(1)
Employee Stock Ownership Plans (ESOPs)
110(1)
Savings Incentive Match Plans for Employees (SIMPLEs)
110(1)
Section 403(b) Tax-Deferred Annuity Plans
111(1)
Section 457 Plans
111(1)
Hybrid Plans
112(6)
Cash Balance Plans and Pension Equity Plans
113(3)
Target Benefit Plans
116(1)
Money Purchase Plans
117(1)
Age-Weighted Profit-Sharing Plans
117(1)
Integrating Qualified Pension Plans with Social Security
118(3)
Integration Methods
118(1)
Uniform Disparity under the Excess and Offset Approaches
119(1)
Plans Ineligible for Integration
119(2)
Nonqualified Plans
121(1)
Tax Status: Qualified versus Nonqualified Plans
121(1)
Hallmarks of Executive Retirement Benefits
122(3)
Objectives
122(1)
Funding Status
123(1)
Mandatory Retirement Age
124(1)
Nonqualified Retirement Plans for Executives
125(2)
Excess Benefit Plans
125(1)
Supplemental Executive Retirement Plans (SERPs)
125(2)
Contrasting Excess Benefit Plans and SERPs
127(1)
Funding Mechanisms and Tax Obligations
127(5)
General Assets
130(1)
Corporate-Owned Life Insurance
131(1)
Split-Dollar Life Insurance
131(1)
Rabbi Trusts
132(1)
Secular Trusts
132(1)
Employee-Owned Annuities
132(1)
Summary
132(1)
Key Terms
133(1)
Discussion Questions
134(9)
Health Insurance Programs
143(38)
Defining and Exploring Health Insurance Programs
144(4)
Origins of Health Insurance Benefits
145(1)
Health Insurance Coverage and Costs
146(2)
Individual versus Group Insurance Coverage
148(1)
Regulation of Health Insurance Programs
148(5)
Federal Regulation
149(3)
State Regulation
152(1)
Fee-for-Service Plans
153(6)
Types of Medical Expense Benefits
153(3)
Features of Fee-for-Service Plans
156(3)
Major Medical Insurance Plans: Supplemental and Comprehensive
159(1)
Managed Care Plans
159(3)
Health Maintenance Organizations
159(1)
Types of Health Maintenance Organizations
160(1)
Features of Health Maintenance Organizations
160(2)
Preferred Provider Organizations
162(3)
Features of Preferred Provider Organizations
162(3)
Point-of-Service Plans
165(1)
Specialized Insurance Benefits
165(10)
Dental Insurance
165(1)
Vision Insurance
166(1)
Prescription Drug Benefits
167(6)
Mental Health and Substance Abuse
173(1)
Maternity Care
174(1)
Consumer-Driven Health Care
175(2)
Retiree Health Care Benefits
177(1)
Summary
177(1)
Key Terms
178(1)
Discussion Questions
178(3)
Employer-Sponsored Disability Insurance and Life Insurance
181(18)
Disability Insurance
182(7)
Origins of Disability Insurance
183(1)
Short-Term Disability Insurance Programs
184(1)
Long-Term Disability Insurance
185(1)
Funding Disability Insurance Programs
186(1)
Employee and Employer Tax Obligations
186(1)
Relationships between Company-Sponsored Disability Plans and Benefits Laws
187(2)
Life Insurance
189(7)
Origins of Life Insurance
190(1)
Coverage and Costs of Life Insurance
190(1)
Types of Life Insurance Programs
190(1)
Group Term Life Insurance
190(3)
Tax Treatment of Group Term Life Insurance
193(3)
Summary
196(1)
Key Terms
196(1)
Discussion Questions
196(3)
Government-Mandated Social Security and Workers' Compensation Programs
199(42)
Origins of Social Security and Workers' Compensation Programs
200(1)
Introduction to the Social Security Programs
201(4)
Employers Required to Participate in Social Security Programs
202(2)
Administration of Social Security Programs
204(1)
Social Security Numbers
205(1)
Old-Age, Survivor, and Disability Insurance (OASDI)
205(9)
Qualifying for OASDI Benefits
205(1)
Determining Benefit Amounts
206(1)
Old-Age Benefits
207(4)
Survivor Benefits
211(2)
Disability Benefits
213(1)
Medicare
214(5)
Eligibility Criteria for Medicare Benefits
214(1)
Medicare Part A Coverage
215(1)
Medicare Part B Coverage
215(1)
Medigap Insurance
216(2)
Medicare Advantage
218(1)
Medicare Prescription Drug Benefit
218(1)
Medicare as the Primary or Secondary Payer
218(1)
Financing OASDI and Medicare Programs
219(2)
Adequacy of Financing
220(1)
Depositing FICA Money
220(1)
Unemployment Insurance
221(3)
Eligibility Criteria for Unemployment Insurance Benefits
221(1)
Unemployment Insurance Benefit Amounts
222(1)
Financing Unemployment Insurance Benefits
223(1)
Depositing FUTA Money
223(1)
State Compulsory Disability Laws (Workers' Compensation)
224(13)
Coverage of Workers' Compensation Programs
224(1)
Cost of Workers' Compensation Insurance
225(1)
Workers' Compensation Claims
226(4)
Types and Amounts of Workers' Compensation Benefits
230(2)
Employers' Rights under Workers' Compensation Programs
232(3)
Financing Workers' Compensation Programs
235(1)
Employer and Employee Tax Obligations
236(1)
Relationship between Workers' Compensation and Benefits Laws
236(1)
Summary
237(1)
Key Terms
237(1)
Discussion Questions
238(3)
PART THREE SERVICES
241(78)
Paid Time-Off from Work
243(18)
Defining and Exploring Paid Time-Off Programs
244(2)
Paid Time-Off Practices
246(10)
Holidays
246(1)
Vacation
247(3)
Sick Leave
250(1)
Personal Leave
251(1)
Integrated Paid Time-off Policies
251(1)
Bereavement or Funeral Leave
252(1)
Sabbatical Leave
252(1)
Jury Duty and Witness Duty Leaves
252(1)
Military Leave
253(1)
Nonproduction Time
254(1)
On-Call Time
255(1)
Leave Under the Family and Medical Leave Act of 1993
256(3)
Summary
259(1)
Key Terms
259(1)
Discussion Questions
259(2)
Accommodation and Enhancement Benefits
261(26)
Defining Accommodation and Enhancement Benefits
262(1)
Rationale for Accommodation and Enhancement Benefits
262(1)
Tax Benefits for Employers and Employees
263(1)
The Mental and Physical Well-Being of Employees and Family Members
263(9)
Employee Assistance Programs
263(6)
Wellness Programs
269(3)
Family Assistance Programs
272(1)
Flexible Scheduling
272(3)
Flextime Schedules
273(1)
Compressed Workweek Schedules
274(1)
Telecommuting
274(1)
Educational Benefits for Employees
275(8)
Educational Assistance Programs
276(2)
Tuition Reimbursement Programs
278(1)
Scholarship Programs
278(5)
Support Programs for Daily Living
283(1)
Transportation Services
283(1)
Physical Fitness
284(1)
Summary
284(1)
Key Terms
284(1)
Discussion Questions
285(2)
Managing the Employee Benefits System
287(32)
A Comparison of Traditional Benefits Plans and Flexible Benefits Plans
288(7)
A One-Size-Fits-All Approach
288(1)
Employee Choice to Customize Benefits
288(1)
Cafeteria Plans under Section 125
289(3)
Types of Flexible Benefit Plan Arrangements
292(3)
Communicating the Employee Benefits Program
295(11)
Legal Considerations in Benefits Communication
295(7)
The ``Good Business Sense'' of Benefits Communications
302(4)
Managing the Costs of Employee Benefits
306(1)
Cost-Control Methods
307(6)
Employee Education
307(1)
Utilization Reviews
308(1)
Case Management
309(1)
Provider Payment Systems
309(4)
Outsourcing the Benefits Function
313(1)
The Future of Employee Benefits
314(3)
Changing Employment Contract
314(1)
Accountability to Shareholders
315(1)
Recent and Prospective Legislation
315(1)
Same-Sex, Domestic Partner Benefits and Gay Marriage Issues
316(1)
Presidential Year Politics
317(1)
Summary
317(1)
Key Terms
318(1)
Discussion Questions
318(1)
Glossary 319(23)
Index 342


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