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401(k) plans 403(b) plans 457 plans Accounting for benefits, including FASB, GASB Actuarial - PBGC reform Actuarial - aging workforce Actuarial - funding of pensions Actuarial - miscellaneous Age discrimination, including ADEA Bankruptcy Cafeteria plans (125, flexible spending) Church-sponsored plans Communication and disclosure to participants Death benefits, including life insurance Dependent care Disability plans Distributions - QDROs Distributions - miscellaneous Distributions - phased retirement Distributions - required minimums Distributions - rollovers Domestic partner, same-sex benefits ERISA preemption of state law ESOPs Educational assistance Employee assistance plans (EAPs) Estate planning Executive benefits Family and medical leave, including FMLA Fiduciary duties of trustees, directors, others Flexible work time Fringe benefits - transit, discounts, other Government plans - federal Government plans - state and local - investments of Government plans - state and local - miscellaneous Health plan admin - COBRA Health plan admin - HIPAA Health plan admin - miscellaneous Health plan costs - disease management Health plan costs - healthcare delivery Health plan costs - managed care Health plan costs - miscellaneous Health plan costs - prescription drugs

Health plan costs - preventive care Health plans - consumer-driven Health plans - design Health plans - fraud Health plans - information for employees Health plans - mandated benefits Health plans - policy Health plans - retiree coverage Health reimbursement accounts (HRAs) Health savings accounts (HSAs) IRAs International, expatriate issues Leased, contract, contingent workers Long-term care Medical Savings Accounts (MSAs) Medicare and Medicaid Military - benefits for, including USERRA Multiemployer plans Reporting requirements (to government agencies) Retirement plan investments - costs Retirement plan investments - miscellaneous Retirement plan investments - self-directed Retirement plan investments - social Retirement plans - administration Retirement plans - amendments required, including EGTRRA Retirement plans - audits by government agencies Retirement plans - cash balance, hybrid Retirement plans - design Retirement plans - information for employees Retirement plans - policy SEPs SIMPLE 401(k), SIMPLE IRA plans Severance pay Social Security - benefits, including coverage Social Security - integration Social Security - reform Stock options Stock plans - employee stock purchase (423) Stock plans - miscellaneous Technology Voluntary benefits Work- life issues