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A cafeteria plan or cafeteria system is a type of employee benefit plan offered in the United States pursuant to Section 125 of the Internal Revenue Code. [1] Its name comes from the earliest such plans that allowed employees to choose between different types of benefits, similar to the ability of a customer to choose among available items in a cafeteria.
Retirement plans are classified as either defined benefit plans or defined contribution plans, depending on how benefits are determined.. In a defined benefit (or pension) plan, benefits are calculated using a fixed formula that typically factors in final pay and service with an employer, and payments are made from a trust fund specifically dedicated to the plan.
The provision of employee assistance services has established business benefits, including increased productivity of employees, and a decrease in both presenteeism and absenteeism. [6] Employees typically have access to an EAP hotline 24 hours a day, so there is no need to wait to seek assistance.
In addition to such public plans as Medicare and Medicaid, the federal government also sponsors a health benefit plan for federal employees—the Federal Employees Health Benefits Program (FEHBP). FEHBP provides health benefits to full-time civilian employees.
The Public Employees Retirement System (PERS) is the retirement and disability fund for public employees in the U.S. state of Oregon established in 1946. Employees of the state, school districts, and local governments are eligible for coverage. A health insurance plan for covered retirees was added to the program in 1987.
Defined benefit (DB) pension plan is a type of pension plan in which an employer/sponsor promises a specified pension payment, lump-sum, or combination thereof on retirement that depends on an employee's earnings history, tenure of service and age, rather than depending directly on individual investment returns.
In Ancient Greek religion and mythology, Cronus, Cronos, or Kronos (/ ˈ k r oʊ n ə s / or / ˈ k r oʊ n ɒ s /, from Greek: Κρόνος, Krónos) was the leader and youngest of the first generation of Titans, the divine descendants of the primordial Gaia (Mother Earth) and Uranus (Father Sky).
St. Elizabeth's Medical Center in Brighton, MA, once referred to as Steward's flagship hospital. Steward Health Care was founded in 2010, when Caritas Christi Health Care was sold to New York private equity firm Cerberus Capital Management, with Caritas CEO and former Beth Israel Deaconess Medical Center heart surgeon Ralph de la Torre continuing as CEO of the new company.
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