Employee Benefits Design and Compensation (Collection)

Index

Numbers

401(k) plans

accounting for, 165-174

comparison with defined benefit and cash balance plans, 213-214

contribution limits, 166

distribution rules, 166-173

equity in, 273-275

loans from, 173-174

types of, 156

403(b) plans, 221-224

409A plans, 224-228, 313-317

457 plans, 228-233

457(b) plans, 231-233

457(f) plans, 230-231

A

ABO (accumulated benefit obligation), 183

ACA (Affordable Care Act). See Patient Care and Affordable Care Act of 2010

accelerated benefits (group term life insurance), 117

accidental death and dismemberment plans (AD&D), 119-122

in business travel accident (BTA) insurance, 133-136

multinational pooling, 280-285

tax implications, 142

accidental total disability (BTA insurance), 135

accounting recordkeeping for pension ...