A step-by-step practical guide for structuring and managing nonpension benefit plans. Details federal tax law and discusses methods that ensure compliance. Presents changes in the law, including the Older Workers Benefit Protection Act and Americans with Disabilities Act. Includes comprehensive information on welfare benefit plans; types of benefits; health maintenance organizations; death benefits; disability programs; disability plans with applicability to Employee Retirement Income Security Act (ERISA) and discrimination rules; dependent care assistance; severance plans; fringe benefits; and payroll information.