Canadian Handbook of Flexible Benefits

ABOUT THE EDITOR Robert J. McKay is an actuary and principal with Hewitt Associates. Hewitt Associates pioneered the concept of flexible benefits in Canada and the United States, and is one of the world's largest management consulting firms specializing in employer benefits and compensation. Mr. McKay has designed and implemented flexible benefit programs for a wide variety of employers in both Canada and the United States. He is a frequent speaker on the topic of flexible benefits and is acknowledged as Canada's leading practitioner in the field. CONTRIBUTORS Linda M. Byron, Benefits Actuary Timothy W. Clarke, Benefits Actuary Leslie A. Dutton, Communications Consultant Stuart Graham, Legal Consultant Sylvia L. M. Grosso, Benefits Consultant Timothy J. Hadlow, Administration Consultant Kimberly S. Hartmann, Listening Consultant Sandra A. McLelland, Administration Consultant Sharon D. McMinn, Research Consultant Christopher M. Newton, Legal Consultant Alan Parker, Human Resource Consultant Mazen A. Shakeel, Pension Actuary Allan H. Shapira, Pension and Benefits Consultant Susan E. Strunk, Communication Consultant John C. Tompkins, Benefits Consultant Christopher J. White, Benefits Consultant

Overview: origins and objectives; starting a flexible programme. Design: coverage and eligibility; health care; death and disability; flexible expense accounts; emerging benefits. Legal and regulatory environment: taxation of flexible benefits. Structure and financing: price tags and credits; adverse selection. Communication: communicating with employees; the role of employee listening. Administration: managing administration; administration solutions. Experience: financial analysis; case studies. Future directions in flexible benefits: future directions in flexible benefits.