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Human resources and labor relations

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Retiree care commitments: the unfunded dilemma

Article Abstract:

Many CFOs are faced with the decision of whether to pre-fund or not. A company committed to providing health care benefits to retirees essentially chooses to fund and the most intelligent choice is the 401 (h) account. This account provides three tax preference levels and these are tax-free earnings, tax-free payout for retiree health costs and deduction for contributions. The 501 (c)(9) voluntary employees' beneficiary associations trust is also a good choice.

Author: Morris, Frederic H.
Publisher: Penton Business Media, Inc.
Publication Name: Pension World
Subject: Human resources and labor relations
ISSN: 0098-1753
Year: 1993
Voluntary employees' beneficiary associations

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A research-based approach to designing your retirement plan

Article Abstract:

A research-based approach to designing a retirement plan is proposed. Such an approach is increasingly being used by employers to identify employee needs and corporate goals in order to determine the most suitable plan design and to examine various providers and their levels of service for them to be able to pinpoint the one that meets the identified needs and goals. The four stages of this research-based approach are outlined discussed.

Author: Salisbury, Charles H.
Publisher: Penton Business Media, Inc.
Publication Name: Pension World
Subject: Human resources and labor relations
ISSN: 0098-1753
Year: 1993
Models

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Selecting a third party administrator is no easy task

Article Abstract:

Choosing a third party administrator (TPA) to manage a retirement plan could pose problems such as the TPA's lack of technical expertise which could cause plan disqualification, flexibility when complex problems arise and service inefficiency. A certified public accountant or a qualified TPA with the experience and technical knowledge, although probably more expensive, ensures good service.

Author: Todd, Richard M.
Publisher: Penton Business Media, Inc.
Publication Name: Pension World
Subject: Human resources and labor relations
ISSN: 0098-1753
Year: 1993
Services, Third-party administrators (Insurance), Third party administrators (Insurance)

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Subjects list: Management, Evaluation, Column, Retirement benefits, Retirement planning
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