Employee benefits:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | Undetermined |
| Veröffentlicht: |
Chicago, Ill.
Dearborn Financial Publ.
1994
|
| Ausgabe: | 3. ed., rev. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVII, 507 S. |
| ISBN: | 0793111757 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV010060502 | ||
| 003 | DE-604 | ||
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| 008 | 950220s1994 |||| 00||| und d | ||
| 020 | |a 0793111757 |9 0-7931-1175-7 | ||
| 035 | |a (OCoLC)633565641 | ||
| 035 | |a (DE-599)BVBBV010060502 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | |a und | ||
| 049 | |a DE-19 | ||
| 100 | 1 | |a Beam, Burton T. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Employee benefits |c Burton T. Beam ; John J. McFadden |
| 250 | |a 3. ed., rev. | ||
| 264 | 1 | |a Chicago, Ill. |b Dearborn Financial Publ. |c 1994 | |
| 300 | |a XVII, 507 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 0 | 7 | |a Arbeitnehmer |0 (DE-588)4002623-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Soziale Sicherheit |0 (DE-588)4055732-7 |2 gnd |9 rswk-swf |
| 651 | 7 | |a USA |0 (DE-588)4078704-7 |2 gnd |9 rswk-swf | |
| 689 | 0 | 0 | |a USA |0 (DE-588)4078704-7 |D g |
| 689 | 0 | 1 | |a Soziale Sicherheit |0 (DE-588)4055732-7 |D s |
| 689 | 0 | 2 | |a Arbeitnehmer |0 (DE-588)4002623-1 |D s |
| 689 | 0 | |8 1\p |5 DE-604 | |
| 700 | 1 | |a MacFadden, John J. |e Verfasser |4 aut | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006674735&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-006674735 | ||
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
Datensatz im Suchindex
| _version_ | 1804124445070065664 |
|---|---|
| adam_text | Contents
Preface xiii
Part One Introduction
1. Introduction to Employee Benefits 3
Objectives. Definition of Employee Benefits. Significance of Employee
Benefits: Social Insurance Plans. Group Life Insurance. Group Disabil¬
ity Income Insurance. Group Medical Expense Insurance. Retirement
Plans. Factors Influencing the Growth of Employee Benefits: Industrial¬
ization. Influence of Organized Labor. Wage Controls. Cost Advan¬
tages. Tax Advantages. Inflation. Legislation. Study Questions.
2. Employee Benefit Planning and Management 11
Objectives. What Are the Employer s Objectives? What Types of Bene¬
fits Should Be Provided in the Plan? Determining Needs. What Provi¬
sions for Controlling Costs Should Be Contained in the Plan? Proba¬
tionary Periods. Benefit Limitations. Contributory Financing. Cost
Containment. How Should the Plan Be Communicated to Employees?
Audiovisual Presentations. Meetings with Employees. Printed Materi¬
als. Computers. Study Questions.
Part T vo Social Insurance
3. Social Security Benefits 31
Objectives. Reasons for Social Insurance. Characteristics of Social In¬
surance: Compulsory Employment Related Coverage. Benefits Pre¬
scribed by Law. Benefits As a Matter of Right. Emphasis on Social
v
xil Employee Benefits
27. Individual Retirement Plans, Simplified Employee
Pensions and Section 403(b) Plans 519
Objectives. Individual Retirement Plans: Eligibility for IRAs. Deduction
Limit. Spousal IRAs. Nondeductible IRAs. Other Restrictions. Excess
Contributions. Timing of Contributions. Limitations on IRA Distribu¬
tions. Taxation of Distributions. Funding of IRAs. Rollovers. Employer
Sponsored IRAs. Simplified Employee Pensions: Eligibility and Cover¬
age. Contributions and Deductions. Salary Reduction SEPs. Other
Requirements. When Should an Employer Use a SEP? Section 403(b)
Tax Deferred Annuity Plans: Eligible Employers. The Annual Exclusion
Allowance. Salary Reduction Plans. Catch Up Alternatives. Types of
Investments for 403(b) Plans. Distributions and Loans from Section
403(b) Plans. Taxation of Section 403(b) Plans. Regulatory and Admin¬
istrative Aspects. Study Questions.
28. Executive Benefits and Nonqualified
Deferred Compensation Plans 537
Objectives. Executive Benefit Checklist. Nonqualified Deferred
Compensation Plans: Objectives for the Plan. Funded and Unfunded
Plans. Form of Benefits. Employer s Tax Treatment. Impact of ERISA
and Other Regulatory Provisions. Section 457 Deferred Compensation
Plans for Governmental Employees: Limit on Amount. Other Rules.
Compensation with Restricted Property. Stock Option Plans for Execu¬
tives (Nonstatutory). Incentive Stock Options. Life Insurance for Execu¬
tives. Study Questions.
Additional Readings 553
Periodicals. Loose Leaf Services. Books.
Index 556
vi Employee Benefits
Adequacy. Partial or Tbtal Employer Financing. Social Security
(OASDHI): Extent of Coverage. Financing. OASDI: Eligibility. OASDI:
Types of Benefits. OASDI: Benefit Amounts. Medicare: Eligibility. Medi¬
care: Part A Benefits. Medicare: Part B Benefits. Taxation of Social
Security Benefits and Contributions. Study Questions.
4. Other Social Insurance Programs 54
Objectives. Unemployment Insurance: Financing of Benefits. Eligibility
for Benefits. Benefits. Workers Compensation Laws: Type of Law. Fi¬
nancing of Benefits. Covered Occupations. Eligibility. Benefits. Tempo¬
rary Disability Laws: Eligibility. Benefits. Taxation of Other Social In¬
surance Benefits. Study Questions.
Part Three Group Insurance
5. The Group Insurance Environment 67
Objectives. Characteristics of TVaditional Group Insurance: Group Con¬
tract. Experience Rating. Group Underwriting. State Regulation: Eligi¬
ble Groups. Contractual Provisions in Group Insurance. Benefit Limita¬
tions. Taxation. Regulatory Jurisdiction. Federal Regulation: The Age
Discrimination in Employment Act. The Civil Rights Act. ERISA (Em¬
ployee Retirement Income Security Act). Americans with Disabilities
Act of 1990. Nondiscrimination Rules. Study Questions.
6. Group Life Insurance: Term Coverage 93
Objectives. Contract Provisions: Benefit Schedules. Eligibility Require¬
ments. Beneficiary Designation. Settlement Options. Premiums.
Claims. Assignment. Grace Period. Entire Contract. Incontestability.
Misstatement of Age. Termination. Added Coverages: Supplemental
Life Insurance. Accidental Death and Dismemberment Insurance. Sur¬
vivor Income Benefit Insurance. Dependent Life Insurance. Taxation:
Federal Taxation. State Taxation. Study Questions.
7. Group Life Insurance: Lifetime Coverage 123
Objectives. Continuation of Group Term Insurance: Current Revenue
Funding. Retired Lives Reserves. Group Insurance with Permanent
Benefits: Group Paid Up. Group Ordinary. Taxation. Group Universal
Life Insurance: General Nature. Types of Group Universal Products.
Underwriting. The Death Benefit. Mortality Charges. Expense Charges.
Interest Rates. Premium Adjustments. Loans and Withdrawals. Depen¬
dent Coverage. Accidental Death and Waiver of Premium. Employee
Options at Retirement and Termination. Enrollment and Administra¬
tion. Taxation. Study Questions.
8. Group Disability Income Coverage 145
Objectives. Salary Continuation (Sick Leave) Plans: Eligibility. Benefits.
Insured Disability Income Plans: Eligibility. Definition of Disability. Ex
Contents vii
elusions. Benefits. Other Contract Provisions. Federal Taxation: Income
Tax Liability of Employees. Tax Withholding and Social Security
Taxes. State Taxation. Study Questions.
9. Providers of Group Medical Expense Coverage 163
Objectives. Alternate Providers of Medical Expense Coverage. Insur¬
ance Companies. Blue Cross and Blue Shield. Comparing Insurance
Companies and Blue Cross and Blue Shield Plans: Regulation and
Taxation. Form of Benefits. Types of Benefits. Reimbursement of Pro¬
viders. National Coverage. Flexibility. Rating. Marketing. Health Main¬
tenance Organizations: Characteristics of HMOs. Sponsorship of
HMOs. Types of HMOs. Extent of HMO Use. The Health Maintenance
Organization Act of 1973: Federal Qualification. Dual Choice Provi¬
sion. Preferred Provider Organizations. Multiple Option Plans: Self
Funded Plans. Study Questions.
10. Basic Group Medical Expense Coverage 182
Objectives. Hospital Expense Benefits: Inpatient Benefits. Outpatient
Benefits. Exclusions. Deductibles and Coinsurance. Surgical Expense
Benefits: Benefits. Second Surgical Opinions. Exclusions. Physicians
Visits Expense Benefits: In Hospital Coverage. In Hospital and Out of
Hospital Coverage. Exclusions. Other Benefits: Extended Care Facility
Benefits. Home Health Care Benefits. Hospice Benefits. Ambulatory
Care Expense Benefits. Birthing Centers. Diagnostic X Ray and Labo¬
ratory Expense Benefits. Radiation Therapy Expense Benefits. Pre¬
scription Drug Expense Benefits. Vision Care Expense Benefits.
Supplemental Accident Expense Benefits. Study Questions.
11. Group Major Medical Expense Coverage 202
Objectives. Types of Major Medical Coverage. Supplemental versus
Comprehensive: More than One Provider of Coverage. First Dollar
Coverage. Different Contribution Rates. Administration and Communi¬
cation. Characteristics of Major Medical Coverage: Covered Expenses.
Deductibles. Coinsurance. Maximum Benefits. HMO Coverage As an
Alternative to Major Medical. Study Questions.
12. Group Medical Expense Contract Provisions,
Taxation and Cost Containment 223
Objectives. Eligibility: Dependent Eligibility. Coordination of Benefits:
Determination of Primary Coverage. Determination of Benefits Pay¬
able. The Relationship with Medicare: Medicare Secondary Rules. Me¬
dicare Carve Outs and Supplements. Termination of Coverage: Contin¬
uation of Coverage under COBRA. Continuation of Coverage in
Addition to COBRA. Extension of Benefits. Conversion. Claims. Fed¬
eral Taxation. Cost Containment: Benefit Plan Design. Alternative Pro¬
viders. Alternative Funding Methods. Claims Review. Health Education
and Preventive Care. Encouragement of External Cost Control Sys¬
tems. Managed Care. Study Questions.
viii Employee Benefits
13. Group Dental Coverage and Other
Group Insurance Benefits 246
Objectives. Group Dental Insurance: Providers of Dental Coverage.
Contractual Provisions. Group Long Term Care Insurance: The Need
for Long Term Care. Sources of Long Term Care. Group Long Term
Care Policies. Group Legal Expense Plans: Requirements for Favorable
Tax Treatment. Types of Plans. Benefit Schedules. Group Property and
Liability Insurance: Reasons for Slow Growth. Types of Plans. Mass
Marketed Individual Life and Health Insurance: Salary Allotment
Plans. Money Purchase Plans. Variations for Universal Life Insurance.
Study Questions.
14. Alternative Funding Methods 270
Objectives. Reasons for Alternative Funding: Cost Savings. Improved
Cash Flow. Methods of Alternative Funding: Premium Delay Arrange¬
ments. Reserve Reduction Arrangements. Minimum Premium Plans.
Cost Plus Arrangements. Retrospective Rating Arrangements. Tbtal
Self Funding from Current Revenue and Self Administration. Self
Funding with Stop Loss Coverage and/or ASO Arrangements. Funding
Through a 501(c)(9) Trust. Study Questions.
15. Group Insurance Rate Making 284
Objectives. Manual Rating: Rating Basis. Calculation of Manual Rates.
Calculation of Premiums. Experience Rating: Rationale for Experience
Rating. Dividend Calculation. Renewal Rating. Study Questions.
Part Four Other Nonretirement Benefits and Cafeteria Plans
16. Other Nonretirement Benefits 313
Objectives. Meaning of Highly Compensated Employee. Payments for
Time Not Worked: Vacations. Holidays. Personal Time Off with Pay.
Personal Time Off without Pay. Supplemental Unemployment Benefit
Plans. Extra Cash Payments: Educational Assistance. Moving Expense
Reimbursements. Suggestion Awards. Service Awards. Productivity
and Safety Achievement Awards. Holiday Bonuses and Gifts.
Employer Provided Services: No Additional Cost Services. Employee
Discounts. Free Parking. Transportation. Company Cars. Subsidized
Eating Facilities. Dependent Care Assistance. Wellness Programs.
Employee Assistance Programs. Financial Planning Programs for Ex¬
ecutives. Preretirement Counseling Programs. Study Questions.
17. Cafeteria Plans 332
Objectives. The Rationale for Cafeteria Plans. The Nature of Cafeteria
Plans: Permissible Benefits. Benefit Election. Types of Plans: Core Plus
Plans. Modular Plans. Flexible Spending Accounts. Obstacles to Cafe¬
teria Plans: The Legislative Environment. Meeting Nondiscrimination
Rules. The Obligation of the Employer. Negative Attitudes. Adverse
Contents ix
Selection. Cost. Issues in Plan Design: The Type and Amount of Bene¬
fits to Include. Level of Employer Contributions. Including an FSA
Option. Change of Benefits. Study Questions.
Part Five Retirement Plans
18. Introduction to Qualified Plans 351
Objectives. Management Objectives in Pension Plan Design. The Gov¬
ernment s Role—Pension Policy Issues: Tax Revenue Loss. Discrimina¬
tion in Favor of Highly Compensated Employees. Encouraging Private
Saving. Interest Group Pressures. Mandatory Retirement Plan Cover¬
age. Age and Sex Discrimination. Qualified Plan Characteristics: Eligi¬
bility and Plan Coverage. Nondiscrimination in Benefits and Contribu¬
tions. Funding Requirements. Vesting Requirements. Limitations on
Benefits and Contributions. Payout Restrictions. Top Heavy Rules. Tax
Benefits of Qualified Plans. Classification of Qualified Plans: Pension
and Profit Sharing Plans. Defined Benefit and Defined Contribution
Plans. Specific Types of Qualified Plans. Plans for Special Types of
Organizations: Plans Covering Partners and Proprietors. S Corpora¬
tions. Multiple Employer, Collectively Bargained and Multiemployer
Plans. Government Regulation of Qualified Plans: Statutory Law.
Court Cases. Regulations. Rulings and Other Information. Study Ques¬
tions.
19. Pension Plan Design: Eligibility, Contributions and
Retirement Age 369
Objectives. Structure and Design of a Pension Plan. Eligibility and
Participation. Age and Service Requirements: Maximum Age Limits
and Coverage of Older Employees. Definition of Year of Service.
Breaks in Service. Other Eligibility Criteria Related to Age and Service.
Overall Coverage Tests: Employees Excluded. Highly Compensated.
Features of the Average Benefit Test. Examples of Plan Coverage Meet¬
ing Various Tests. Plans for Separate Lines of Business. Service for
Predecessors and Other Employers. Commonly Controlled Employers:
Controlled Group Rules in General. Who Will Pay for the Plan? Retire¬
ment Age: Early Retirement. Late Retirement. Age Discrimination.
Study Questions.
20. Pension Benefit Formulas 385
Objectives. Defined Contribution Formulas: Money Purchase Formulas.
Target Plans. Defined Benefit Formulas: General Characteristics of
Defined Benefit Formulas. Types of Formulas. The Cash Balance For¬
mula. Definition of Compensation. Sex Discrimination. Inflation and
Pension Planning: Preretirement Inflation. Postretirement Inflation. In¬
tegration of Qualified Plans with Social Security: Purpose and Effect of
Social Security Integration. Integration of Defined Benefit Plans: Offset
x Employee Benefits
Approach. Integration Level Approach. The Covered Compensation Ta¬
ble. Integration of Defined Contribution Plans: Multiple Plans. Sum¬
mary of Integration Rules: Defmed Benefit Plans. Defined Contribution
Plans. Study Questions.
21. Pension Plan Design: Additional Benefits 408
Objectives. The Accrued Benefit: Benefit Accrual Rules. Vesting: Vest¬
ing at Normal Retirement Age and Termination of Employment. Tbp
Heavy Vesting. Choosing a Vesting Schedule. Vesting on Plan Termina¬
tion. Benefits at Termination of Employment. Death and Disability
Benefits: Qualified Joint and Survivor Annuity. Preretirement Survivor
Annuity. Subsidizing Survivor Annuities. Incidental Death Benefits. Dis¬
ability Benefits from Qualified Plans. Study Questions.
22. Pension Plan Funding 420
Objectives. Trusts. Insurance Contracts: Allocated and Unallocated
Funding in Insurance Contracts. Insurance Contracts Using Allocated
Funding: Individual Life Insurance and Annuity Contracts. Group Per¬
manent Contract. Group Deferred Annuity Contract. Insurance Con¬
tracts Using Unallocated Funding: Group Deposit Administration Con¬
tract. Immediate Participation Guarantee Contract. Separate Accounts
Funding and New Money: Separate Accounts. New Money. Actuarial
Methods and Assumptions: Accrued Benefit and Projected Benefit Ap¬
proaches for Determining the Plan s Normal Cost. Amortization of Past
Service Cost (Supplemental Liability). Actuarial Assumptions. Choos¬
ing Actuarial Assumptions. Some Specific Permissible Actuarial Cost
Methods. Choosing an Actuarial Cost Method. Ongoing Actuarial Valu¬
ations. Minimum Funding Standards: Exemptions from the Minimum
Funding Standard. Deductibility of Pension Plan Contributions: Pen¬
alty for Nondeductible Contributions. Timing of Deductions. Study
Questions.
23. Profit sharing and Other Nonretirement Qualified
Plans 446
Objectives. Nonretirement Qualified Plans. Qualified Profit Sharing
Plans: Eligibility and Vesting. Employer Contribution Provision. Alloca¬
tions to Employee Accounts. Age Based Allocation Formula. Forfeit¬
ures. Integration with Social Security. Deduction of Employer Contribu¬
tions. Section 415 Limits. Investment Earnings and Account Balances.
Participant Directed Investments. Withdrawals During Employment
and Loan Provisions. Incidental Benefits. Savings Plans: Design of Sav¬
ings Plans. Advantages and Disadvantages of Savings Plans. Section
401(k) Plans (Cash or Deferred Plans): Advantages and Disadvantages.
Salary Reduction 401(k) Plan. Employer Matching Plan. Coverage Re¬
quirements. Vesting of Employee Accounts. $7,000 Limit on Elective
Deferrals. Actual Deferral Percentage Tests. Designing a Plan to Meet
Contents xi
the ADP Tests. Distribution Restrictions. Social Security and Employ¬
ment Taxes. Using Employer Stock in Qualified Plans: Advantages of
Investing in Employer Stock. Stock Bonus Plan. Employee Stock Own¬
ership Plan (ESOP). Creating a Market for Closely Held Stock. Study
Questions.
24. Qualified Plan Distributions and Loans 468
Objectives. Management Issues in Design of Distribution Provisions:
Normal Form of Benefit. Optional Alternative Forms of Benefit. Distri¬
bution Restrictions. Examples. Federal Taxation of Distributions: Pay¬
ment over More than One Taxable Year. Payment in One Taxable Year.
Taxation of Death Benefits from Qualified Plans. Excess Distribution
Tax. Federal Estate Tax. Qualified Domestic Relations Orders. Loans
from Qualified Plans: Limits on Loan Amount. Terms of Loans. Should
the Plan Permit Loans? Study Questions.
25. Plan Restrictions Aimed at Highly Compensated
Employees 483
Objectives. Ceiling on Compensation. Limitations on Individual Bene¬
fits or Annual Additions (Section 415 Limits): Defined Benefit Plans.
Defined Contribution Plans. Combined Limit. Top Heavy Plans: Defini¬
tion of Top Heavy. Determination Date. Definition of Key Employee.
Additional Vesting Requirements for Top Heavy Plans. Minimum Bene¬
fit Requirements. Modification of Section 415 Combined Fraction. Ef¬
fect of Tbp Heavy Rules on Integration. Qualified Plans for Owners of
Unincorporated Businesses: Earned Income. Insurance. Aggregation
Rule for Unincorporated Businesses. Early Termination Rule for 25
Highest Paid Employees. Federal Estate Tax Treatment of Qualified
Plan Benefits. Excess Distribution and Excess Accumulation Penalties:
Excess Distribution Penalty. Excess Accumulation Penalty. Study
Questions.
26. Plan Installation and Administration; Investments;
Plan Termination 497
Objectives. Plan Installation: Adoption of the Plan. Plan Year. Advance
Determination Letters. Master, Prototype and Pattern Plans. Plan Ad¬
ministration: Employee Benefit Plans Other than Qualified Plans. Plan
Administrator. Claims Procedure. Tax Withholding. Reporting and Dis¬
closure. Investment Issues: Fiduciary Requirements of ERISA and the
Internal Revenue Code. Prohibited Transactions. Unrelated Business
Income. Investment Policy. Plan Termination: When Should a Plan Be
Terminated? Consequences of Termination. The Pension Benefit Guar¬
anty Corporation and Its Plan Insurance: Plans Covered. Benefits In¬
sured. PBGC Funding and Premiums. Plan Termination Procedures.
Study Questions.
|
| any_adam_object | 1 |
| author | Beam, Burton T. MacFadden, John J. |
| author_facet | Beam, Burton T. MacFadden, John J. |
| author_role | aut aut |
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| building | Verbundindex |
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| edition | 3. ed., rev. |
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| geographic | USA (DE-588)4078704-7 gnd |
| geographic_facet | USA |
| id | DE-604.BV010060502 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T17:45:46Z |
| institution | BVB |
| isbn | 0793111757 |
| language | Undetermined |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006674735 |
| oclc_num | 633565641 |
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| physical | XVII, 507 S. |
| publishDate | 1994 |
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| publisher | Dearborn Financial Publ. |
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| spelling | Beam, Burton T. Verfasser aut Employee benefits Burton T. Beam ; John J. McFadden 3. ed., rev. Chicago, Ill. Dearborn Financial Publ. 1994 XVII, 507 S. txt rdacontent n rdamedia nc rdacarrier Arbeitnehmer (DE-588)4002623-1 gnd rswk-swf Soziale Sicherheit (DE-588)4055732-7 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Soziale Sicherheit (DE-588)4055732-7 s Arbeitnehmer (DE-588)4002623-1 s 1\p DE-604 MacFadden, John J. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006674735&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Beam, Burton T. MacFadden, John J. Employee benefits Arbeitnehmer (DE-588)4002623-1 gnd Soziale Sicherheit (DE-588)4055732-7 gnd |
| subject_GND | (DE-588)4002623-1 (DE-588)4055732-7 (DE-588)4078704-7 |
| title | Employee benefits |
| title_auth | Employee benefits |
| title_exact_search | Employee benefits |
| title_full | Employee benefits Burton T. Beam ; John J. McFadden |
| title_fullStr | Employee benefits Burton T. Beam ; John J. McFadden |
| title_full_unstemmed | Employee benefits Burton T. Beam ; John J. McFadden |
| title_short | Employee benefits |
| title_sort | employee benefits |
| topic | Arbeitnehmer (DE-588)4002623-1 gnd Soziale Sicherheit (DE-588)4055732-7 gnd |
| topic_facet | Arbeitnehmer Soziale Sicherheit USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006674735&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT beamburtont employeebenefits AT macfaddenjohnj employeebenefits |