Tools and Techniques of Employee Benefit and Retirement Planning 12 th Edition. 27. Group Life Insurance A. Types and basic provisions
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1 Tools and Techniques of Employee Benefit and Retirement ning 12 th Edition EMPLOYEE BENEFITS PLANNING (8%) Supplemental Reading Employee Benefits (2012) 27. Group Life A. Types and basic provisions 1. Group term 2. Group permanent 3. Dependent coverage D. Conversion analysis E. Carve-out plans Chapter 29: Designing the Right Life ; Q 171, Q 172 Q 183, Q 184 Q 175 Q 175, Q 176 Q Group Disability A. Types and basic provisions 1. Short-term coverage 2. Long-term coverage B. Definitions of disability C. Income tax implications Term Disability) Disability Disability Term Disability); Chapter 51: Long Term Disability Q 293, Q 292 April 18, 2012 Page 1 of 5
2 Tools & Techniques of Employee Benefit and Retirement ning, 12 th edition D. Employee benefit analysis E. Integration with other income Chapter 28: The Process of Employee Benefit ning; Term Disability); Chapter 51: Long Term Disability Disability 29. Group Medical A. Types and basic provisions 1. Traditional indemnity 2. Managed care plans a. Preferred provider organization (PPO) b. Health maintenance organization (HMO) c. Point-of-service plans Right Health Benefit ; Chapter 45: Health Right Health Benefit Chapter 46: Health Maintenance Organization Right Health Benefit Right Health Benefit ; Chapter 45: Health Right Health Benefit D. COBRA/HIPAA provisions Chapter 45: Health E. Continuation Chapter 45: Health F. Savings accounts 1. Health savings accounts (HSA) 2. Archer medical savings account (MSA) 3. Health reimbursement arrangement (HRA) Chapter 47: Health Savings Account (Section 223 ) Chapter 47: Health Savings Account (Section 223 ) Chapter 48: Health Reimbursement Arrangement (HRA) Q 256 to Q 267 Q 268 to Q 287 Q 268 to Q 287 Q 295 to Q 308 Q 309 Q 263 April 18, 2012 Page 2 of 5
3 Tools & Techniques of Employee Benefit and Retirement ning, 12 th edition 30. Other employee benefits A. 125 cafeteria plans and flexible spending accounts (FSAs) B. Fringe benefits C. Voluntary Employees Beneficiary Association (VEBA) D. Prepaid legal services E. Group long-term care insurance Chapter39: Cafeteria ; Chapter 40: Flexible Spending Account Chapter 52: Fringe Benefits (Section 132) Chapter 59: VEBA Welfare Benefit Trust Chapter 56: Legal Services Chapter 49: Long-Term Care F. Dental insurance Chapter 45: Health G. Vision insurance Chapter 45: Health Q 3501 to Q 3511 Q 3807 to Q 3810 Q 343 to Q Employee stock options A. Basic provisions 1. Company restrictions Chapter 38: Restricted Stock 2. Transferability (ISO) ; 3. Exercise price (ISO); Chapter 37: Employee Stock Purchase Chapter 38: Restricted Stock 4. Vesting 5. Expiration 6. Cashless exercise B. Incentive Stock s (ISOs) 1. Income tax implications (regular, AMT, basis) a. Upon grant b. Upon exercise c. Upon sale 2. Holding period requirements 3. Disqualifying dispositions 4. ning opportunities and strategies (ISO) Q 3552, Q 3553 Q 3551 April 18, 2012 Page 3 of 5
4 Tools & Techniques of Employee Benefit and Retirement ning, 12 th edition C. Non-qualified stock options (NSOs) 1. Income tax implications (regular, AMT, basis) a. Upon grant b. Upon exercise c. Upon sale 2. Gifting opportunities a. Unvested/vested b. Exercised/unexercised c. Gift tax valuation d. Payment of gift tax 3. ning opportunities and strategies 4. Employee benefits analysis D. ning strategies for employees with both incentive stock options and nonqualified stock options E. Election to include in gross income in the year of transfer ( 83(b) election) ; Chapter 38: Restricted Stock Chapter 38, Restricted Stock Q 3551 Q 3552, Q Stock plans A. Types and basic provisions 1. Restricted stock 2. Phantom stock 3. Stock appreciation rights (SARs) 4. Employee Stock Purchase (ESPP) Chapter 38, Restricted Stock Chapter 37: Employee Stock Purchase (Section 423 ) ; Chapter 35: Stock April 18, 2012 Page 4 of 5
5 Tools & Techniques of Employee Benefit and Retirement ning, 12 th edition D. Election to include in gross income in the year of transfer ( 83(b) election) 33. Non-qualified deferred compensation A. Basic provisions and differences from qualified plans B. Types of plans and applications 1. Salary reduction plans 2. Salary continuation plans 3. Rabbi trusts 4. Secular trusts ; Chapter 35: Stock Chapter 38: Restricted Stock Chapter 26: Nonqualified Deferred Compensation Q 3535 Q 3514 C. Income tax implications 1. Constructive receipt Q Substantial risk of forfeiture Q Economic benefit doctrine Q 3533 D. Funding methods E. Strategies CFP, CERTIFIED FINANCIAL PLANNER, and CFP (with flame logo) are owned by Certified Financial ner Board of Standards Inc. and are awarded to individuals who successfully complete CFP Board s initial and ongoing certification requirements. April 18, 2012 Page 5 of 5
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