PART EIGHTEmployee Benefit Plan Issues
The final part of the Handbook is devoted to issues of special interest in employee benefit planning and begins with Chapter 31 on welfare benefits for retirees, a topic that will continue to have major implications for employer plan sponsors as long as health care cost increases continue to escalate.
Chapter 32 introduces the subject of benefits for small companies and examines the particular issues faced by the small-company employer in providing benefits to its employees.
As the name suggests, a multiemployer plan is an employee benefit plan to which two or more unrelated companies contribute under the terms of a collective bargaining agreement between them and one or more labor organizations. These ...
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