It was a great honor for members of the Employee Benefits Practice Group of Ogletree, Deakins, Nash, Smoak & Stewart, P.C., to be asked to prepare Employee Benefits – An Employer’s Guide. For many years we have felt that there was a gap in the resources available to employers and HR professionals who wanted to learn more about this significant topic. Some publications are too general or basic to be helpful to most readers with an interest in the topics covered in this Guide. At the same time, many books contain more in-depth knowledge, but are often written for those familiar with basic tax and labor law principles and with the specialized terminology unique to the field of employee benefits law.
Our goal was to create something that falls between these two extremes: an accessible, but largely non-technical discussion of the basic issues involving employee benefits law. The approach we selected for achieving this goal was to start with an opening chapter that covers some of the basic information we think is important for the interested reader to know about employee benefits in general and then to devote subsequent chapters to particular types of common benefit arrangements. In writing all...
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