1. EMPLOYEE BENEFITS INTRODUCTION LEGALLY REQUIRED BENEFITS VOULNTARY BENEFITS PAID TIME OFF SURVIVOR BENEFITS FAMILY-FRIEND BENEFITS AN INTEGRATIVE PERESPECTIVE ON EMPLOYEE BENEFITS RETIRMENT PROGRAMS SUMMARY / QUESTION ANSWER The Costs of Providing Employee Benefit Contemporary Benefits Offerings Social Security Unemployment Compensation Worker’s Compensation Vacation and Holiday Leave Disability Insurance Group Term Life Insurance Travel Insurance The Service Side of Benefit Flexible Spending Accounts Modular Plans Core-Plus Options Plans Health Insurance - Traditional Insurance - Health Maintenance Organization - Preferred Provider Organizations - Employer-Operated Coverage - Health Insurance Continuation Defined benefit Plans Defined Contribution Plans - Money Purchase Pension Plan - Profit-Sharing Plans - Individuals Retirement Accounts - Roth IRAs - 401(K)s

2. INTRODUCTION The Costs of Providing Employee Benefits Contemporary Benefits Offerings

3. LEGALLY REQUIRED BENEFITS Social Security Unemployment Compensation Workers’ Compensation

4. VOLUNTARY BENEFITS Health Insurance - Traditional Health Insurance - Health Maintenance Organizations - Preferred Provider Organizations - Employer-Operated Coverage - Health Insurance Continuation

5. RETIREMENT PROGRAMS Defined Benefit Plans Defined Contribution Plans - Money Purchase Pension Plan - Profit-Sharing Plans - Individuals Retirement Accounts - Roth IRAs - 401(k)s

6. PAID TIME OFF Vacation and Holiday Leave Disability Insurance Programs

7. SURVIVOR BENEFITS Group Term Life Insurance Travel Insurance

8. FAMILY-FRIENDLY BENEFITS The Service Side of Benefits

9. AN INTEGRATIVE PRESPECTIVE ON EMPLOYEE BENEFITS Flexible Spending Accounts Modular Plans Core-Plus Options Plans