The Canadian Handbook of Flexible Benefits (3RD)

The Canadian Handbook of Flexible Benefits (3RD)

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  • 製本 Hardcover:ハードカバー版/ページ数 615 p.
  • 言語 ENG
  • 商品コード 9780470838259
  • DDC分類 331.2550971

Full Description


The definitive guide to flexible benefit programs in Canada completely revised and updated. Now in a new third edition, Canadian Handbook of Flexible Benefits offers everything organizations need to know about designing, implementing, communicating, and administering a successful flexible benefits program. The 2007 Handbook is equally relevant to employers introducing a new plan and to those looking for insight and direction on maintaining an existing program. This edition answers the question "What s new in flex?" and includes up-to-date information on: * the expansion in the range of flexible programs in the last decade, from simplified to total compensation designs; * incorporating the numerous innovations in health care cost management into a flexible program; * legal aspects of flexible benefits, including the latest word from Canada Revenue Agency on converting taxable performance bonuses to pretax benefits; * administration alternatives, including outsourcing, co-sourcing and multi-process outsourcing; * Completely new material covering: * retiree flexible benefit programs, * maintaining and revitalizing an existing plan * flex for executives, * special considerations for specific provinces, * case studies of companies that have successfully implemented flexible benefits, and * flexible benefit developments in eight countries on five continents.

Table of Contents

Foreword                                           xxvii
Prefoce xxix
About the Editor xxxiii
Contributors xxxv
PART ONE OVERVIEW 1 (82)
Origins and Objectives 3 (26)
Environment for Flexible Benefits 6 (12)
Evolution of Employee Benefits 6 (1)
Public Health Care 7 (2)
Public Pensions 9 (1)
Employer Plans 9 (2)
Changes in Demographics 11 (3)
Rise in Costs 14 (1)
Economic Uncertainty 15 (1)
Shifting Responsibility to Employees 16 (1)
Regulatory Environment 16 (1)
Administrative Solutions 17 (1)
Evolution of Flexible Benefits 18 (2)
Key Purposes for Flexible Benefits 20 (6)
Appeal to Diverse Employee Needs 21 (1)
Control Benefit Costs 22 (1)
Deliver Compensation Tax-Effectively 23 (2)
Attracting and Retaining Employees 25 (1)
Harmonizing Benefit Programs 25 (1)
Emerging Objectives for Flexible Benefits 26 (3)
Elements of Flexible Benefits 29 (14)
Introduction 29 (1)
Choice-Making 29 (9)
In General 29 (1)
Breadth of Choice 30 (1)
Source of Funds (Where the Money Comes 30 (1)
From)
Financial Structure (How Employer Money 31 (1)
Is Spent)
Pre-Tax Flexible Credits versus 32 (2)
After-Tax Payroll Deductions
Areas of Choice 34 (2)
Special Considerations 36 (1)
Adverse Selection 36 (1)
Waiving Coverage/Opting Out 37 (1)
Health Spending, Personal, and Perquisite 38 (5)
Accounts
Health Spending Accounts 38 (1)
In General 38 (1)
Sources of Funds 39 (1)
Types of Benefits 39 (1)
Mechanics of the Process 40 (1)
Personal Accounts 40 (1)
Perquisite Accounts 41 (2)
Starting and Maintaining a Flexible Program 43 (24)
Overview of the Process 44 (2)
Getting Started 46 (1)
Planning the Program 47 (10)
Understanding the Current Situation 47 (1)
Identify/Confirm the Human Resource 48 (1)
Strategy
Determine Employee Needs, Concerns, and 48 (1)
Goals
Measure Competitive Position 48 (1)
Gap Analysis 48 (1)
Develop Preliminary Design 49 (1)
Collect Data 49 (1)
Set Objectives 49 (1)
Develop Design 50 (1)
Develop the Financial Structure 51 (1)
Analyse Implementation Effort 52 (1)
Determining Communication Needs 52 (1)
Defining Administrative Requirements 53 (1)
Explore Legal and Tax Issues 54 (1)
Present to Management/Secure Approval 55 (1)
Test with Employees (Post-Design 56 (1)
Listening)
Insurance Company Input 56 (1)
Implementing the Program 57 (3)
Finalize Program Design 57 (1)
Determine Final Pricing 58 (1)
Develop Communication Material 58 (1)
Develop Administrative System 59 (1)
Prepare Documents and Contracts 60 (1)
Enrolling Employees 60 (1)
Maintaining a Flexible Program 60 (5)
Annual Activities 61 (1)
Financial Review 61 (1)
Repricing 61 (1)
Communication 62 (1)
Biennial or Triennial Activities 62 (1)
Plan Design Benchmarking 62 (1)
Plan Design Review 63 (1)
Insurance Carrier Benchmarking 63 (1)
Once Every Five Years 63 (1)
Insurance Marketing 64 (1)
Major Design Review 64 (1)
Administration and Communication Review 64 (1)
Revitalizing an Existing Flexible Program 65 (2)
Revisiting Plan Objectives 65 (1)
Reviewing Employee Feedback 66 (1)
Conducting a Gap Analysis of Plan 66 (1)
Design, Financing, and Delivery
Revitalizing the Plan 66 (1)
Plan Structure and Eligibility 67 (16)
Plan Structure 67 (7)
Simplified Flex 68 (1)
Health Spending Account Only 68 (1)
Modular 68 (1)
Health Care Only 69 (1)
Net Contribution Pricing 69 (1)
Appeal of Simplified Flex 69 (1)
Full Flex 69 (1)
Appeal of Full Flex 70 (1)
Financial Security 71 (1)
Appeal of the Financial Security 71 (1)
Approach
Total Compensation 72 (1)
Appeal of Total Compensation 72 (1)
Future Total Compensation Plans 72 (2)
Comparing Flexible Plan Structures 74 (1)
Types of Coverage Categories 74 (6)
Salaried Employees 75 (1)
Hourly Non-Unionized Employees 75 (1)
Hourly Unionized Employees 75 (2)
Part-Time Employees 77 (1)
Retired Employees 78 (2)
Coverage for New Employees 80 (1)
Coverage by Business Unit 80 (3)
PART TWO DESIGN 83 (158)
Health Care 85 (50)
Introduction 85 (2)
Objectives for Choice-Making in Health 87 (1)
Care
Types of Health Care Choices 88 (3)
Supplemental Medical 89 (1)
Prescription Drugs 89 (1)
Dental 90 (1)
Vision 90 (1)
Provincial Health Insurance Premium 90 (1)
Reimbursement
General Health Care Design Considerations 91 (10)
Sources of Coverage 91 (1)
Sources of Funds 92 (1)
Option Attractiveness 93 (1)
Opt-Out Choice 94 (1)
Health Spending Accounts 95 (1)
Default Coverages 96 (1)
Changing the Number of Options over Time 96 (1)
Coverage Tiers 97 (1)
Co-ordination with Other Plans 98 (2)
Employment of Couples 100 (1)
Build Your Own Plans 100 (1)
Design of Supplemental Medical 101 (5)
In General 101 (1)
Structure of Options 101 (1)
High Option 101 (2)
Low Option 103 (1)
Other Options 104 (2)
Design of Prescription Drug Options 106 (2)
Design Considerations 106 (1)
Formulary Variations by Option 107 (1)
Coverage for Non-Formulary Drugs 107 (1)
Design of Vision Care 108 (1)
Design of Dental 109 (3)
In General 109 (1)
Dental Fee Guide 109 (1)
Structure of Options 110 (1)
Types of Options 110 (1)
Number of Options 111 (1)
Special Dental Considerations 111 (1)
Co-ordination with Other Plans 111 (1)
Anticipatory Behaviour 112 (1)
Adverse Selection 112 (1)
Health Care Cost Control 112 (6)
General Cost-Saving Characteristics of 113 (1)
Flexible Programs
Reduced Pressure for New Benefits 113 (1)
Lower Rates of Increase in Supplemental 113 (1)
Medical Costs
Greater Cost Sharing with Employees 114 (1)
Less Duplicate Coverage for Dependants 115 (1)
Cost Savings Through Cost Containment 115 (1)
Plan Design
Designing a Flexible Cost Containment 116 (1)
Plan
Number and Mix of Options 116 (1)
Structure of the Cost Containment 116 (1)
Elements
Incentives to Use Preferred Providers 117 (1)
Insurer/Administrator Issues 117 (1)
Wellness Initiatives 117 (1)
Communication 118 (1)
Cost Control for Prescription Drug 118 (9)
Benefits
Use of Prescription Drug Cards 119 (1)
Types of Formularies 120 (1)
Mandatory Generic Substitution 120 (1)
Formularies
Exclusions by Class Formularies 121 (1)
Frozen Formularies 121 (1)
Managed Therapeutic Substitution 122 (1)
Formularies
Based on Provincial Formularies 123 (1)
Formulary Implementation 123 (1)
Drug Card 123 (1)
Grandfathering 124 (1)
Communication 124 (1)
Managing Drug Costs Through Procedural 125 (1)
Limitations
Exception Processes 125 (1)
Prior Authorization 126 (1)
Maintenance Prescriptions 126 (1)
Trial Prescriptions 126 (1)
Direct Delivery (Mail Order) Pharmacies 127 (1)
Provincial Issues 127 (2)
Quebec Drug Plan 127 (1)
Alberta Dental Fee Guide 128 (1)
Provincial Health Insurance Plans 129 (6)
Overview 129 (1)
Control Structure 130 (1)
Federal Government 130 (1)
Provincial Governments 130 (1)
Medical Profession 131 (1)
Funding 131 (1)
Coverage Rules 132 (1)
Eligibility 132 (1)
Effective Dates of Coverage 132 (1)
Dental 133 (1)
Out-of-Province Coverage 133 (1)
Co-ordination of Private Insurance with 133 (2)
Provincial Plans
Death and Disability 135 (15)
Introduction 135 (1)
Death Benefits 136 (8)
Types of Group Life Insurance 136 (1)
Employee Life Insurance 136 (1)
Accidental Death and Dismemberment 137 (1)
Dependant Life Insurance 137 (1)
Survivor Income 138 (1)
Design Considerations 138 (1)
Areas of Choice 138 (1)
Structure of Options 139 (2)
Source of Funds 141 (2)
Option Pricing/Credit Allocation 143 (1)
Enrolment/Re-enrolment Restrictions 144 (1)
Disability Benefits 144 (6)
Types of Disability Coverage 144 (1)
Short-Term Disability 144 (1)
Long-Term Disability 145 (1)
Design Considerations 145 (1)
Areas of Choice 145 (1)
Structure of Options 146 (2)
Sources of Funds 148 (1)
Option Pricing/Credit Allocation 149 (1)
Enrolment/Re-enrolment Restrictions 150 (1)
Provincial Issues 150 (1)
Alberta Requirements for Self-Funded 150 (1)
Disability Benefits and Life Insurance
Plans
Flexible Accounts --- Health Spending, 150 (29)
Personal, and Perquisite
Introduction 153 (2)
Three Types of Accounts 153 (1)
Why Flexible Accounts Are Popular 154 (1)
Health Spending Accounts 155 (5)
Overview 155 (1)
Requirements for Health Spending 156 (1)
Accounts
Annual Elections 157 (1)
Rollover/Forfeiture 157 (1)
Roll Over Unused Balances 158 (1)
Roll Over Unpaid Claims 158 (1)
An Example of a Health Spending Account 159 (1)
Personal Accounts 160 (2)
Tax Issues 161 (1)
An Example of a Personal Account 161 (1)
Executive Perquisite Accounts 162 (2)
Tax Issues 163 (1)
An Example of a Perquisite Account 163 (1)
Account Mechanics 164 (3)
Creation of Accounts 164 (1)
Sources of Funds 164 (1)
Additional Sources for Health Spending 165 (1)
Accounts
Communication Issues 165 (1)
Timing of ``Deposits'' 165 (1)
Payment of Expenses 166 (1)
End of Year 166 (1)
Design Considerations 167 (5)
Type of Approach 167 (1)
Impact on Other Benefit Choices 168 (1)
Health Spending Accounts 168 (1)
Personal Accounts 168 (1)
Perquisite 169 (1)
Funding 169 (1)
Limits 169 (1)
Changes During the Year 169 (1)
Health Spending Accounts 169 (2)
Personal Accounts 171 (1)
Perquisite Accounts 172 (1)
Disposition of Funds at Year-End 172 (1)
Health Spending Accounts 172 (1)
Personal Accounts 172 (1)
Perquisite Accounts 172 (1)
Health Spending Accounts Replacing 172 (2)
Traditional Health and Dental Programs
Eligible Expenses for Health Spending 174 (4)
Accounts
Practitioners 174 (1)
Dental Expenses 174 (1)
Facilities 175 (1)
Devices and Supplies 175 (2)
Other 177 (1)
Provincial Issues 178 (1)
Quebec Taxation 178 (1)
Time Off with Pay 179 (10)
Introduction 179 (1)
Objectives for Choice-Making in Time Off 180 (2)
Types of Time-Off Choices 182 (2)
Vacation 182 (1)
Holidays 183 (1)
Personal Days 183 (1)
Regulatory Restrictions on Time-Off 184 (2)
Choices
Canada Revenue Agency's Position 184 (1)
Vacation Buying 184 (1)
Vacation Selling 185 (1)
Provincial Labour Standards 185 (1)
Design Considerations 186 (2)
Type of Approach 186 (1)
Areas of Choice 187 (1)
Limits on Choice 187 (1)
Different Calendar and Flexible Plan 188 (1)
Years
Administration of Choices 188 (1)
Paying for Purchased Vacation 188 (1)
Flexible Benefits for Retirees 189 (18)
Introduction 189 (3)
Environment for Retiree Benefits 189 (2)
Reasons for Adopting Retiree Flexible 191 (1)
Benefits
Special Considerations 192 (5)
Design Structures 192 (1)
Legal Considerations 193 (1)
Financial Considerations 194 (1)
Enrolment Issues 195 (1)
Communication and Administration 196 (1)
Considerations
Health Care 197 (5)
Spectrum of Retiree Health Care Benefits 197 (1)
Full Flex 197 (1)
Options 198 (1)
Financial/Pricing 198 (1)
Simplified Retiree Flex 199 (1)
Stand-Alone Health Spending Account 199 (1)
Health Spending Account Plus 199 (1)
Catastrophic Coverage
Example 199 (2)
Issues 201 (1)
Prescription Drugs 202 (1)
Out-of-Canada Coverage 202 (1)
Dental Benefits 202 (1)
Death Benefits 202 (1)
Provincial Issues 203 (4)
Quebec 203 (1)
Nova Scotia 204 (1)
British Columbia 204 (1)
Ontario 205 (1)
Summary 206 (1)
Retirement 207 (14)
Introduction 207 (1)
Objectives for Choice-Making in Retirement 207 (1)
Linking Defined Benefit and Flexible 208 (2)
Benefit Plans
Defined Benefit Plans as a Source of 209 (1)
Flexible Credits
Defined Benefit Plans as an Optional 209 (1)
Flexible Benefit
Linking Defined Contribution and Flexible 210 (1)
Benefit Plans
Defined Contribution Plans as a Source 210 (1)
of Flexible Credits
Defined Contribution Plans as an 211 (1)
Optional Flexible Benefit
Issues to Be Considered 211 (4)
Regulatory Issues 211 (1)
Tax Issues 211 (2)
Administrative Issues 213 (1)
Other Issues 214 (1)
Retirement Choices Outside the Flexible 215 (3)
Program
Tax Effectiveness of Defined Benefit 215 (1)
Pension Plans
Cut Back Defined Benefits and Increase 215 (1)
Ancillaries
Offer Choice of Defined Benefit Pension 216 (1)
Plans
Provide an Optional Ancillary Account 216 (1)
Within a Defined Benefit Pension Plan
Offer Choice of Defined Benefit or 217 (1)
Defined Contribution Pension Plan
Summary 218 (3)
Emerging Benefits 221 (20)
Introduction 221 (2)
Work and Family Benefits 223 (8)
Sabbatical Leave Plans 223 (1)
Design Features 223 (2)
A Typical Sabbatical Plan 225 (1)
Long-Term Care 226 (1)
Inadequacy of Current Forms of Care 227 (1)
Insurance Product Features 227 (2)
Design Considerations 229 (1)
Child Care 229 (1)
Types of Child Care Benefits 229 (1)
Elder Care 230 (1)
Concierge Services 231 (1)
Financial Benefits 231 (5)
Registered Education Savings Plan 231 (1)
How Does an RESP Operate? 231 (1)
Structure 231 (1)
Contributions 232 (1)
Investments 232 (1)
Payouts 233 (1)
General 233 (1)
Financial Planning 234 (1)
Group Mortgages 234 (1)
Tax Considerations 235 (1)
Plan Design Features 235 (1)
Other Benefits 236 (5)
Home and Auto Insurance 236 (1)
Critical Illness Insurance 237 (1)
A Typical Group Critical Illness Plan 237 (1)
Pricing 238 (1)
Taxation 238 (1)
Group Legal 239 (1)
Car Leasing 239 (1)
Fitness Clubs 240 (1)
Wellness 240 (1)
PART THREE LEGAL AND REGULATORY ENVIRONMENT 241 (42)
Taxation of Flexible Benefits 243 (24)
Introduction: The Tax Framework 243 (1)
Income Tax Act and Policy 244 (3)
Income Tax Act and Regulations 244 (2)
Canada Revenue Agency Information 246 (1)
Circulars and Interpretation Bulletins
Canada Revenue Agency Advance Tax 246 (1)
Rulings
Canada Revenue Agency Technical 246 (1)
Interpretations
Court Decisions 246 (1)
Taxation of Specific Benefits 247 (5)
Supplemental Medical Benefits 247 (1)
Dental Benefits 248 (1)
Vision Care Benefits 248 (1)
Life Insurance 249 (1)
Dependant Life Insurance 250 (1)
Accidental Death and Dismemberment 250 (1)
Insurance (AD&D)
Dependant Accidental Death and 250 (1)
Dismemberment Insurance
Short-Term Disability (STD) Benefits 250 (1)
Long-Term Disability (LTD) Benefits 251 (1)
Taxation of Flexible Benefits 252 (9)
Inputs and Options 252 (1)
Benefit Elections 252 (1)
Constructive Receipt 253 (1)
Statutory Arrangements and Plans 254 (1)
Salary Deferral Arrangements 254 (1)
Retirement Compensation Arrangements 255 (1)
Employee Benefit Plans 255 (1)
Employee Trusts 256 (1)
Private Health Services Plans 256 (1)
Health and Welfare Trusts 257 (1)
Health Spending Accounts 258 (2)
Vacation Trading 260 (1)
Vacation Buying 260 (1)
Vacation Selling 260 (1)
Salary Adjustments 260 (1)
Flexible Benefits for Retirees 261 (1)
Federal Goods and Services Tax 261 (1)
Provincial Sales Tax 262 (1)
Premium Taxes 262 (1)
Provincial Issues 262 (1)
Summary 263 (4)
Discrimination Issues 267 (16)
Introduction 267 (1)
Canadian Charter of Rights and Freedoms 267 (1)
Specific Legislation 268 (11)
Equal Treatment Provisions 270 (1)
Benefits for Same-Sex Spouses 270 (1)
Non-Discrimination in Benefits 271 (1)
Benefit Entitlement 271 (2)
Non-Discrimination in Benefits --- 273 (3)
Ontario
Application of Provincial Rules to 276 (1)
Flexible Benefit Plans
Example 276 (1)
Proposed Clarification for Flexible 277 (1)
Plans
Minimizing the Risk of a Successful 277 (1)
Challenge
Summary 278 (1)
Equal Pay for Equal Work 279 (1)
Pay Equity 280 (1)
Employment Equity 280 (3)
PART FOUR STRUCTURE AND FINANCING 283 (82)
Pricing 285 (32)
Introduction 285 (1)
Credit-Based Pricing versus Net Pricing 285 (1)
Structure of This Chapter 286 (1)
Setting Objectives 286 (11)
Four Pricing Objectives 286 (1)
Objective 1 --- Realistic Pricing 287 (1)
Objective 2 --- Equity 288 (1)
Objective 3 --- No Losers 288 (1)
Objective 4 --- No Additional Company 288 (1)
Cost
Pricing Approaches 288 (2)
Flat Credits 290 (1)
Family Credits 290 (1)
Average Credits 291 (1)
Single Coverage Credits 292 (1)
Net Pricing and Flat Credit Approaches 293 (1)
Buy-Back Pricing 293 (1)
Net Pricing and the Buy-Back Approach 294 (1)
Caution 294 (1)
Election-Based Pricing 294 (2)
Net Pricing and the Election-Based 296 (1)
Approach
Adopting a Strategy 296 (1)
Pricing Plan Options 297 (10)
Pricing Steps 298 (1)
Step 1 --- Data Collection and Analysis 299 (1)
Step 2 --- Preliminary Option Pricing 299 (1)
Step 3 --- Preliminary Subgroup Pricing 300 (1)
Step 4 --- Anticipation of Changes 301 (2)
Step 5 --- Taxes and Administration Fees 303 (1)
Step 6 --- Adjustments to Realistic 303 (2)
Price Tags
Step 7 --- No-Coverage Option Pricing 305 (1)
Step 8 --- Pricing by Business Unit or 306 (1)
Location
Flexible Credits 307 (6)
Sources of Credits 307 (1)
Current Benefits 307 (1)
Benefit Reductions 308 (1)
Additional Employer Money 308 (1)
Wellness Credits 308 (1)
Renegotiation of Compensation 309 (1)
Employee Payroll Deductions 309 (1)
Amount of Credits 309 (1)
Future Flex Credit Amounts 310 (1)
Allocation of Credits 310 (1)
Equity in Benefit Value 310 (1)
Repurchase of Current Program 311 (1)
Organizational Objectives 311 (1)
Component Credit Allocation 312 (1)
Testing the Pricing Structure 313 (4)
Winners and Losers Analysis 313 (2)
Employer Cost Analysis 315 (1)
Reasonableness 315 (2)
Financial Analysis 317 (18)
The Challenge of Preparing a Financial 317 (1)
Analysis
Calculating the Cost of Flexible Options 317 (4)
Calculating the Individual Option Costs 318 (1)
Employer Costs 318 (1)
Employee Costs 318 (1)
Calculating the Total Plan Costs 319 (1)
Cost Savings Areas 320 (1)
Cost Increase Areas 320 (1)
Pre-Implementation Financial Analysis 321 (4)
Benefit Areas Included 322 (1)
Initial Option Design 322 (1)
Initial Option Pricing 323 (1)
Implementation Costs 323 (1)
Cash Flow Patterns 324 (1)
Claims Projections 325 (1)
Evaluating Experience of a Flexible Plan 325 (2)
Financial Analysis and Future Pricing 327 (6)
Decisions
Multi-Year Cost Projections 327 (1)
Pricing for Future Years 328 (2)
Comparing the Costs of the Flexible 330 (3)
Plan to the Prior Plan
Data Requirements 333 (2)
Adverse Selection 335 (12)
Introduction 335 (1)
About Adverse Selection 336 (2)
Controlling Adverse Selection 338 (9)
Design Approaches 338 (3)
Pricing Alternatives 341 (1)
Risk-Based Pricing 341 (1)
Employer Subsidization 342 (1)
Anticipating Adverse Selection in 343 (2)
Pricing
Summary 345 (2)
Insurance Considerations 347 (18)
Insurance Providers 347 (2)
The Insurer's Perspective 349 (3)
Insurance Risk Concerns 349 (2)
Insurer Administrative Concerns 351 (1)
Avoiding Possible Insurer Administrative 352 (7)
Stumbling Blocks
Supplemental Medical 352 (1)
Adverse Selection 352 (1)
Core versus Opt-Out Provision 352 (1)
Evidence of Insurability 353 (1)
Claims Administration 353 (1)
Dental 354 (1)
Adverse Selection 354 (1)
Claims Administration 355 (1)
Orthodontia 355 (1)
Network Dental Plans 355 (1)
Vision 356 (1)
Adverse Selection 356 (1)
Life Insurance 356 (1)
Adverse Selection 356 (1)
Evidence of Insurability 356 (1)
Dependant Life 357 (1)
Long-Term Disability 358 (1)
Working with the Insurer 359 (6)
Communicating with the Insurer 359 (1)
Negotiating with the Carrier 359 (1)
Selecting a New Carrier 360 (2)
Implementing the Program 362 (1)
Systems 362 (1)
Employee Communication 362 (1)
Contracts 362 (1)
Repricing/Renewals 363 (1)
The Carrier as Full-Service 363 (2)
Administrator
PART FIVE COMMUNICATION 365 (46)
Communicating with Employees 367 (16)
Introduction 367 (2)
A Targeted Communication Strategy 368 (1)
Gathering Employee Feedback 369 (1)
Developing a Plan 370 (5)
Analysing the Environment 370 (1)
Analysing the Audience 371 (1)
Setting Objectives and Choosing Messages 372 (1)
Defining Media and Approach 373 (1)
Establishing Schedules, 373 (2)
Responsibilities, and Budgets
Announcing the Program 375 (1)
Educating Employees 376 (1)
Enrolling Employees 377 (2)
Measuring and Following Up 379 (1)
Special Considerations 380 (2)
Employee Uncertainty 381 (1)
Employee Suspicion 381 (1)
Summing Up 382 (1)
Training the Implementation Staff 383 (8)
Introduction 383 (1)
Determining/Analysing the Training 384 (2)
Audiences
Selecting Meeting Leaders 385 (1)
Other Audiences 385 (1)
Analysing the Training Audiences 386 (1)
Designing the Training 386 (2)
Training for Knowledge 386 (1)
Training for Skills 387 (1)
Training for Attitudes 387 (1)
Training Sessions 387 (1)
Follow-Up 388 (1)
Summing Up 389 (2)
The Role of Employee Listening 391 (20)
When to Listen to Employees About 391 (4)
Flexible Benefits
Before Program Design 392 (1)
After Program Design 392 (2)
After Communication Development 394 (1)
After Program Implementation 394 (1)
When Not to Listen to Employees About 395 (1)
Flexible Benefits
Uses and Purposes of Employee Listening 395 (3)
Assess the Current Environment 395 (1)
Build Employee Awareness/Agreement with 396 (1)
Objectives
Determine Key Perceived Advantages and 396 (1)
Disadvantages
Uncover Benefit-Related Needs, 397 (1)
Concerns, and Goals
Learn How Much Planning/Preparation 397 (1)
Employees Have Done to Meet Their Needs
Simulate the Enrolment Process; 397 (1)
Identify Enrolment Patterns
Measure/Monitor Flexible Benefit Design 398 (1)
Impact
Evaluate the Effectiveness of 398 (1)
Communication Media
Listening as Communication 398 (1)
Creating Appropriate Expectations 398 (1)
Capitalizing on Goodwill Created 399 (1)
Research Techniques 399 (4)
Quantitative Listening 400 (1)
Qualitative Listening 401 (2)
Combination Approaches 403 (1)
Selecting the Best Approach 403 (1)
The Research Process 403 (4)
Perspective 403 (1)
Setting Objectives 404 (1)
Selecting Participants 404 (1)
Sampling Techniques 405 (1)
Sample Size 406 (1)
Administrative Procedures 406 (1)
Analysis 406 (1)
Ethics in Listening Research 407 (4)
Voluntary Participation 407 (1)
Informed Consent 408 (1)
Privacy --- Confidentiality and 408 (1)
Anonymity
Confidentiality 408 (1)
Anonymity 409 (1)
Privacy --- Data Storage 409 (2)
PART SIX ADMINISTRATION 411 (30)
Managing Administration 413 (16)
Getting Started 413 (2)
Involving the Administrators 413 (1)
Developing a Detailed Program Design 414 (1)
Administrative Functions 415 (1)
Enrolment Processing 415 (5)
Types of Enrolment 415 (1)
Data Collection and Verification 416 (1)
Performing Calculations 417 (1)
Enrolment Material 417 (1)
Collecting Participant Elections 418 (1)
Automated Web-Based Enrolment 418 (1)
Interactive Voice Response (IVR) 419 (1)
Paper Forms 419 (1)
Enrolment Monitoring 419 (1)
Post-Election Reporting and Analysis 419 (1)
Ongoing Administration of Coverage 420 (1)
Flexible Account Administration 421 (5)
Flexible Account Enrolment 421 (1)
Recording Employer Contributions 421 (1)
Processing Requests for Reimbursement 422 (1)
Terminated Employees 423 (1)
Year-End Processing 424 (1)
Reporting Account Activity to 425 (1)
Participants
Reconciling the Flexible Account and 425 (1)
the General Ledger
Changes to Payroll Processing 426 (1)
Insurance Carrier Reporting 427 (1)
Administrative Staffing Requirements 427 (2)
Election Entry 427 (1)
Other Staffing Considerations 427 (2)
Administration Solutions 429 (12)
Evaluating Administrative Alternatives 429 (10)
Evaluation Process 429 (1)
Evaluation Committee 430 (1)
Administrative Alternatives 430 (1)
In-House Administration Using 431 (1)
Spreadsheet Software
In-House Administration Using Installed 431 (1)
Software
Co-Sourcing --- A Shared Administrative 432 (1)
Responsibility
Plan Administration Outsourcing 432 (1)
Full Outsourcing (Plan and Participant 433 (1)
Administration)
Multi-Process Gutsorucing 433 (1)
Decision Criteria 434 (1)
Human Resources and Business Strategies 434 (1)
Plan Design 435 (1)
Number of Participants 435 (1)
Centralized versus Decentralized 435 (1)
Administration
Implementation Timetable 436 (1)
Information Systems and Administrative 436 (1)
Resources and Expertise
Plans for Program Expansior 436 (1)
Budgets 437 (1)
Strategic Direction 437 (1)
Vendor Assessment 438 (1)
Implementing the Administrative Solution 439 (2)
Defining Specifications 439 (1)
Programming and Testing 439 (1)
Training Administrators 439 (2)
PART SEVEN EXPERIENCE 441 (24)
Case Studies 443 (22)
Introduction 443 (1)
Laying the Groundwork for Flexible 443 (1)
Benefits
Flexible Benefits and Total Rewards 443 (1)
Flexible Benefits for Smaller 443 (1)
Organizations
Using Flexible Benefits to Facilitate a 444 (1)
Merger
The Flexibility to Manage Costs 444 (1)
Flexible Benefits in a Unionized 444 (1)
Environment
Fixing a Broken Flexible Benefits Plan 444 (1)
Business Development Bank of Canada --- 444 (3)
Laying the Groundwork for Flexible
Benefits
Background 445 (1)
Challenge 445 (1)
Solution 445 (1)
Results 446 (1)
Going Forward 447 (1)
AstraZeneca --- Flexible Benefits and 447 (3)
Total Rewards
Background 447 (1)
Challenge 448 (1)
Solution 448 (1)
Keeping Employees Informed 449 (1)
Results 450 (1)
Going Forward 450 (1)
Gibson Energy --- Flexible Benefits for 450 (4)
Smaller Organizations
Background 451 (1)
Challenge 451 (1)
Solution 451 (1)
Results 452 (1)
Going Forward 453 (1)
Hewlett-Packard --- Using Flexible 454 (2)
Benefits to Facilitate a Merger
Background 454 (1)
Challenge 454 (1)
Solution 454 (1)
Results 455 (1)
Going Forward 455 (1)
IBM Canada --- The Flexibility to Manage 456 (2)
Costs
Background 456 (1)
Challenge 456 (1)
Solution 457 (1)
Results 457 (1)
Going Forward 458 (1)
PotashCorp --- Flexible Benefits in a 458 (2)
Unionized Environment
Background 458 (1)
Challenge 459 (1)
Solution 459 (1)
Results 459 (1)
Going Forward 460 (1)
GlaxoSmithKline --- Fixing a Broken 460 (5)
Flexible Benefits Plan
Background 460 (1)
Challenge 461 (1)
Solution 461 (1)
Results 462 (1)
Going Forward 462 (3)
PART EIGHT GLOBAL TRENDS 465 (22)
International Flexible Benefits 467 (20)
Introduction 467 (6)
National Environments for Flexible 467 (1)
Benefits Differ
Tax Treatment 468 (1)
National Health Care Systems 468 (1)
Legislative/Regulatory Environment 469 (1)
National Culture 469 (1)
Advantages of Flexible Benefits for 470 (1)
Companies
More Cost-Effective Delivery 470 (1)
Competitive Edge 470 (1)
Harmonizing Benefit Programs Following 471 (1)
Merger/Acquisition
Encouraging a Total Compensation 471 (1)
Perspective
Obstacles to Flexible Benefits 471 (1)
Administrative Cost and Difficulties 472 (1)
Communication to Employees 472 (1)
Corporate Culture 472 (1)
Vendor Reluctance 473 (1)
Flexible Benefits in Various Countries 473 (14)
Australia 474 (1)
Brazil 475 (1)
China 476 (1)
Advantages and Obstacles 476 (1)
Flexible Options 477 (1)
Summary 477 (1)
Hungary 478 (1)
Advantages and Obstacles 478 (1)
Flexible Options 478 (1)
The Netherlands 479 (1)
United Kingdom 480 (1)
National Environment 480 (1)
Objectives 480 (1)
Approach 481 (1)
Obstacles 481 (1)
United States 482 (1)
Health Care Delivery 483 (1)
Managed Care 483 (1)
Consumer-Driven Models 483 (2)
Summary 485 (1)
Summary 485 (2)
Appendix 487 (94)
Glossary 581 (20)
Index 601