Employee Benefits Design and Planning: A Guide to Understanding Accounting, Finance, and Tax Implications
by Biswas
Employee Benefits Design and Compensation (Collection)
- About This eBook
- Title Page
- Copyright Page
- Contents
- Compensation and Benefit Design: Applying Finance and Accounting Principles to Global Human Resource Management Systems
- Copyright Page
- Dedication Page
- Foreword
- Acknowledgments
- About the Author
- Preface
- Part I
- 1. Introduction: Setting the Stage
- 2. Business, Financial, and Human Resource Planning
- 3. Projecting Base Compensation Costs
- 4. Incentive Compensation
- An Introduction to Incentive Compensation Programs
- Accounting for Annual Cash Incentive Plans
- Key Incentive Compensation Metrics
- Free Cash Flow as an Incentive Plan Metric
- Economic Value Added as an Incentive Plan Metric
- Residual Income as an Incentive Compensation Plan Metric
- The Balanced Scorecard and Incentive Compensation
- Balanced Scorecard and Compensation
- Key Concepts in This Chapter
- 5. Share-Based Compensation Plans
- Stock Award Plans
- Stock Option Plans
- Stock Option Expensing
- The Accounting for Stock Options
- Tax Implications of Stock Plans
- International Tax Implications of Share-Based Employee Compensation Plans
- Employee Share Purchase Plans
- Stock Appreciation Rights
- Key Concepts in This Chapter
- Appendix: Stock Options and Earnings per Share
- 6. International and Expatriate Compensation
- 7. Sales Compensation Accounting
- 8. Employee Benefit Accounting
- The Standards Framework
- Defined Contribution Versus Defined Benefit Plans
- Section 965 Explained
- Calculating Plan Benefit Obligations
- Claims Incurred but Not Reported (IBNR)
- Other Benefit Obligations
- Additional Obligations for Postretirement Health Plans
- Self-Funding of Health Benefits
- International Financial Reporting Standards and Employee Health and Welfare Plans
- The Financial Reporting of Employee Benefit Plans
- Key Concepts in This Chapter
- 9. Healthcare Benefits Cost Management
- 10. The Accounting and Financing of Retirement Plans
- Part II
- Conclusion
- References
- Index
- Footnotes
- Employee Benefits Design and Planning: A Guide to Understanding Accounting, Finance, and Tax Implications
- Copyright Page
- Dedication Page
- Foreword
- Acknowledgments
- About the Author
- Preface
- 1. Setting the Stage
- Functional Categories of Employee Benefits
- The Employee Benefits Environment
- Employee Benefits under Adverse Economic Conditions
- Strategic Considerations in Designing Employee Benefit Programs
- The Integrated Systems Approach to Employee Benefits Planning
- The Cost Dimension
- Key Concepts in This Chapter
- 2. Healthcare Benefits
- A Brief History of Healthcare Benefits
- The Prevalence of Healthcare Benefit Plans
- The Structure of Healthcare Benefit Plans
- Healthcare Benefit Plan Design Considerations
- Consumer-Driven Healthcare
- Accounting Implications and Issues Affecting Healthcare Benefit Plans
- Self-Funding of Healthcare Benefits
- Tax Dimensions of Healthcare Plans
- International Financial Reporting Standards and Employee Health and Welfare Plans
- Summary
- Key Concepts in This Chapter
- Appendix: Definitions Of Health Insurance Terms
- 3. Healthcare Benefit Financing
- 4. Other Risk Benefits
- Group Life Insurance Programs
- Group Dependent Life Insurance
- Supplemental Life Insurance
- Accidental Death and Dismemberment Plans
- Group Disability Benefits
- Sick-Leave Plans
- Insured Disability Programs
- Long-Term Care Benefits
- Group Business Travel Insurance Benefit
- Tax Implications of Other Risk Benefits Plans
- Summary
- Key Concepts in This Chapter
- 5. Retirement Plans
- Types of Pension Plans
- The Employee Retirement Income Security Act
- The Retirement Equity Act of 1984
- Pension Benefit Guarantee Corporation
- The Nature of Pension Plans
- Plan Accounting
- Accounting for Defined Benefits Plans
- Pension Plan Assets
- The Pension Expense
- Accounting Recordkeeping
- Statement of Accumulated Plan Benefits for Defined Benefit Pension Plans (ERISA)
- ERISA Reporting Requirements for Defined Contribution Plans
- Accounting Standards Affecting Pension Plans
- Summary
- Key Concepts in This Chapter
- 6. Other Types of Retirement Benefits
- 7. Equity-Based Employee Benefit Plans
- 8. International Employee Benefits
- 9. Ancillary Benefits
- 10. Employee Benefits Cost Management
- Conclusion
- Bibliography
- Index
Employee Benefits Design and Planning
A Guide to Understanding Accounting, Finance, and Tax Implications
Bashker D. Biswas
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