PART SIXEmployee Benefit Plan Administration

Employee benefit plan administration has changed substantially in the last 30 years evolving into a multifaceted discipline requiring a combination of both general managerial skills and technical proficiencies. An overview of the principles of administration of employee benefit plans is presented in the first chapter of this part, Chapter 24.

The presence of flexible benefit plans or so-called cafeteria plans in employee benefits programs adds another level of complexity to employee benefit plan administration. Chapter 25 provides a historical overview of the development of flexible benefit plans and also discusses the advantages and limitations associated with flexible benefit plans and the regulatory ...

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