Life insurance usually takes the fo

人寿保险通常采取团体定期人寿保险的形式，通常的福利是雇员年薪的两倍。<br>∙雇主还可以提供短期和/或长期残疾保险，残疾保险金占雇员工资的百分比。<br>∙一些雇主提供长期护理保险，以支付与长期护理相关的费用，例如疗养院护理。<br>LO 14-5定义雇主提供的退休计划的类型。<br>∙退休计划可以是供款，即由雇主和雇员的供款资助，也可以是非供款，仅由雇主供款。<br>∙这些计划可以是设定受益计划或设定提存计划。<br>∙设定受益计划通常根据员工的服务年限，年龄和收入水平来保证指定水平的退休收入。这些计划下的福利受养老金福利保证公司保护。<br>∙在确定缴款计划（例如401（k）计划）中，雇主为每个雇员设置一个个人帐户，并保证对该帐户的投资规模，而不是退休时要支付的金额。由于员工可以控制投资决策，因此组织也可以提供财务计划服务作为员工福利。<br>∙现金余额计划结合了设定受益计划和设定缴款计划的一些优势。雇主设立个人账户，并按每个雇员工资的一定比例缴纳。该帐户以预定利率赚取利息，因此捐款和利益更容易预测。

Life insurance usually takes the form of group term life insurance, with the usual benefit being two times the employee’s yearly pay.<br>∙ Employers may also offer short-term and/or long term disability insurance, with disability payments being a percentage of the employee’s salary.<br>∙ Some employers provide long-term care insurance to pay the costs associated with long-term care such as nursing home care.<br>LO 14-5 Define the types of retirement plans offered by employers.<br>∙ Retirement plans may be contributory, meaning funded by contributions from employer and employee, or noncontributory, meaning funded only by the employer.<br>∙ These plans may be defined-benefit plans or defined contribution plans.<br>∙ Defined-benefit plans guarantee a specified level of retirement income, usually based on the employee’s years of service, age, and earnings level. Benefits under these plans are protected by the Pension Benefit Guarantee Corporation.<br>∙ In a defined-contribution plan, such as a 401(k) plan, the employer sets up an individual account for each employee and guarantees the size of the investment into that account, rather than the amount to be paid out on retirement. Because employees have control over investment decisions, the organization may also offer financial planning services as an employee benefit.<br>∙ A cash balance plan combines some advantages of defined-benefit plans and defined-contribution plans. The employer sets up individual accounts and contributes a percentage of each employee’s salary. The account earns interest at a predetermined rate, so the contributions and benefits are easier to predict.

人寿保险通常采取团体定期人寿保险的形式，通常的福利是雇员年薪的两倍。<br>∙雇主还可以提供短期和/或长期残疾保险，残疾赔偿金占雇员工资的百分比。<br>∙一些雇主提供长期护理保险，以支付长期护理（如养老院护理）的相关费用。<br>LO14-5定义雇主提供的退休计划类型。<br>∙退休计划可以是供款计划，即由雇主和雇员供款，也可以是非供款计划，即仅由雇主供资。<br>∙这些计划可以是固定收益计划或固定缴款计划。<br>∙固定福利计划通常根据员工的服务年限、年龄和收入水平，保证规定的退休收入水平。这些计划下的福利受到养老金福利担保公司的保护。<br>∙在固定缴款计划（如401（k）计划）中，雇主为每位雇员设立一个个人账户，并保证该账户的投资规模，而不是退休时支付的金额。因为员工对投资决策有控制权，所以组织也可以提供财务规划服务作为员工福利。<br>∙现金余额计划结合了设定受益计划和设定提存计划的一些优点。雇主设立个人账户，按每个雇员工资的一定比例缴纳。该账户以预先确定的利率赚取利息，因此捐款和收益更容易预测。<br>