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Employee Benefits Design and Planning: A Guide to Understanding Accounting, Finance, and Tax Implications

By Bashker D. Biswas

Published by Pearson FT Press

Published Date: Apr 29, 2014


This book offers  guidance for understanding benefits options and plan structures, and making better decisions for your organization. Writing for both HR and finance professionals, internationally respected compensation and benefits professor and consultant Bashker Biswas drills comprehensively into today's most important benefits-related topics and challenges. Employee Benefits Design and Planning covers all this, and much more:  

  • Finance and accounting implications of Healthcare benefits
  • Other risk benefits
  • Severance benefits
  • Disability and group life insurance programs
  • Flexible benefits
  • Non-qualified deferred arrangements
  • 409A plans, ESOPs, Money Purchase Pension Plans, Cash Balance Plans, 401(k),  403(b) plans and 457 Plans
  • Employee benefit plan financial reporting, legal compliance, and auditing
  • Employee benefits in mergers and acquisitions
  • Self-funding vs. insurance funding decisions
  • Global employee benefits including umbrella pension plans and multi-national pooling
  • Equity participation in employee benefit plans

Biswas introduces and explains key employee benefit metrics and ratios, and demonstrates best practices for forecasting costs and budgeting appropriately. For all compensation professionals, benefits professionals, human resource professionals, accounting professionals, labor attorneys, financial analysts, and finance professionals. Readers will have roles in benefits-related consulting, finance, accounting, and human resource management, both domestic and international.

Table of Contents

Preface     xvii
Chapter 1: Setting the Stage     1
Chapter 2: Healthcare Benefits     27
Chapter 3: Healthcare Benefit Financing     73
Chapter 4: Other Risk Benefits     109
Chapter 5: Retirement Plans     151
Chapter 6: Other Types of Retirement Benefits     209
Chapter 7: Equity-Based Employee Benefit Plans     235
Chapter 8: International Employee Benefits     277
Chapter 9: Ancillary Benefits     309
Chapter 10: Employee Benefits Cost Management     337
Conclusion     349
Bibliography     353
Index     363