Who Should Attend
This course is designed specifically for benefits and compensation professionals who need a design-oriented overview of health and welfare plans. You can also benefit from this course if you are preparing to assume management responsibility for these plans. You should attend course B1 prior to attending course B3.

What You Will Learn

The Basics of Health and Welfare Benefits

• Evolution of health and welfare benefits
   
• Types of health and welfare benefits
   

General Design Principles

• Strategic design considerations
   
• Funding methodology
   
• Outsourcing
   
• Flexible benefits
   

Laws and Regulations

• Equal opportunity laws
   
• Employee Retirement Income Security Act of 1974 (ERISA)
   
• Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA)
   
• Family and Medical Leave Act of 1993 (FMLA)
   
• Health Insurance Portability and Accountability Act of 1996 (HIPAA) and its amendments
   
  • Newborns’ and Mothers’ Health Protection Act of 1996
     
  • Mental Health Parity Act of 1996
     
  • The Women’s Health and Cancer Rights Act of 1998
     
  • Administrative simplification provisions
     
  • Nondiscrimination Provisions
     

Medical Plan Design

• Indemnity plans
   
• Managed Care plans
   
• Spectrum of health plan alternatives
   
• Plan design
   
  • Coverage
  • Limitations and exclusions
     
  • Cost effective strategies
     

Other Health Care Benefits Plan Design

• Behavioral health care
   
• Prescription drug plans
   
• Dental plans
   
• Vision care plans
   
• Long-term care insurance
   

Disability Plan Design

• Introduction to disability benefits
• Pay continuation plans
  • Sick leave
     
  • Paid time off banks
     
  • Short-term disability
     
  • Long-term disability
     
• Integrated approach to disability management
   

Survivor Benefit Plan Design

• Employer provided survivor benefits
   
• Life insurance provisions
   

Government Sponsored Health Plans and Retiree Options

• Government sponsored plans
   
  • Workers’ compensation
     
  • Social Security
     
  • Medicaid
     
• Retiree options to supplement government plans
   
  • Medicare + Choice HMOs
     
  • Medigap
     
• Retiree benefit plan design
   

Tax Implications and Nondiscrimination Rules

• General tax advantages
   
• Nondiscrimination rules
   
• Internal Revenue Code tax implications
   
  • Section 105(h) — self-insured medical
     
  • Section 125 — cafeteria plans
     
  • Section 129 — dependent care assistance
     
  • Section 79 — group life plans
     
• Accounting for post-employment benefits
   

Developing Issues and Trends

• Technology
   
• Patients’ Bill of Rights (PBOR)
   
• Consumer-driven health plans
   
• Complementary and alternative medicine
   
• Coalition activity
   
• Health promotion and wellness programs