2004 U. S. Master Employee Benefits Guide

amount assets assistance program basis cafeteria plan CCH EMPLOYEE BENEFITS CCH Pointer child claims COBRA coverage Code Sec communication considered contributions cost covered employee deductible dependent care assistance determine disability documents domestic partner drugs election eligible EMPLOYEE BENEFITS MANAGEMENT employee's employer-provided employment enrollment ERISA Reg ERISA Sec example excludable exempt facility federal fiduciary flexible spending account FMLA leave fringe benefit funding gross income group health plan group-term life insurance health benefits health coverage health FSA health insurance Hewitt Associates highly compensated employees HIPAA individual IRS Reg limit long-term Medicare nondiscrimination rules notice offer option paid participants payment percent period plan administrator premium qualified beneficiary qualifying event receive regulations reimbursement retirement self-insured spouse summary plan description Tax Treatment taxable termination termination of employment tion types vacation VEBA welfare benefit plan workers