EBRI’s Fundamentals of Employee Benefit Programs – 6th Edition (2009)

Fundamentals offers a straightforward, basic explanation of employee benefit programs in the private and public sectors. Written in clear, nontechnical language, this fact-filled reference book covers everything from health insurance to pension plans and from retirement planning to dependent care programs. Chapters review the history of a program, outline its design and structure, and provide sources and key contacts for more information.

6th edition update: The material in Fundamentals has been used both by business and academia in numerous educational and training programs, simplifying complex and confusing laws and regulations. The all-new 6th edition updates the book for 2009.

Online chapters: The online chapters are in Adobe “PDF” format. If your computer does not already have the free Adobe Acrobat Reader® viewer software to read these files, click here for the one-time free download necessary to read any of our online publications. To download a chapter, click on the chapter number. If you are having trouble downloading, you may have an older edition of Adobe Reader® and will need to download the current version.

Fundamentals is divided into the following five sections:

Overview  |  Retirement Benefits   |  Health Benefits  Other Benefits  |  Public-Sector Benefits

© 2009, Employee Benefit Research Institute

Part One: Overview

  1. Employee Benefits in the United States: An Introduction
  2. Social Security Old Age and Survivors Insurance Program
  3. Social Security Disability Insurance
  4. Medicare

Part Two: Retirement Benefits

  1. Retirement Plans
  2. Defined Benefit and Defined Contribution Plans: Understanding the Differences
  3. Profit-Sharing Plans
  4. 401(k) Cash or Deferred Arrangements
  5. Employee Stock Ownership Plans
  6. Cash Balance Plans
  7. SIMPLE Plans and Simplified Employee Pensions
  8. Multiemployer Plans
  9. Nondiscrimination and Minimum Coverage Requirements for Pension Plans
  10. Integrating Pension Plans With Social Security
  11. Sec. 403(b) Arrangements
  12. Individual Retirement Accounts
  13. Retirement Plans for the Self-Employed
  14. The PBGC and Plan Funding

  15. Planning for Retirement

    Appendix: Automatic Enrollment Arrangements Under the Pension Protection Act of 2006

Part Three: Health Benefits

  1. Health Benefits: Overview
  2. Prescription Drug Plans
  3. Dental Care Plans
  4. Vision Care Plans
  5. Health Promotion and Disability Management Programs
  6. Mental Health and Substance Abuse Benefits
  7. Retiree Health Benefits
  8. COBRA Continuation of Coverage
  9. Nondiscrimination and Health Benefits
  10. Managing Health Care Costs

Part Four: Other Benefits

  1. Overview of Other Benefits
  2. Leave Benefits
  3. Unemployment Insurance
  4. Voluntary Disability Insurance Plans
  5. Group Life Insurance Plans
  6. Workers’ Compensation
  7. Dependent Care
  8. Education Assistance Benefits
  9. Employee Assistance Programs
  10. Legal Services Plans
  11. Domestic Partner Benefits

Part Five: Public-Sector Benefits

  1. Public-Sector Environment
  2. Benefit Cost Comparisons Between State and Local Governments and Private-Sector Employers
  3. Regulation of Public-Sector Retirement Plans
  4. Defined Benefit Plans in the Public Sector
  5. Public-Sector Life Insurance and Related Protection
  6. Employment-Based Health Benefits in the Public Sector
  7. Leave Programs in the Public Sector
  8. Defined Contribution and Supplemental Retirement Savings Plans in the Public Sector