Employee Benefits Glossary

401(k) Plan

501(c)(9) Trust

Cafeteria Plans

Cash Balance Pension Plan

COBRA (Consolidated Omnibus Budget Reconciliation Act of 1985)

Coinsurance

Consumer-Directed Health Plans (CDHP)

De Minimus Benefits

Deferred Compensation

Defined Benefit Plan

Defined Contribution Plan

Dental Care Plan

EAP's (Employee Assistance Programs)

FSA (Flexible Spending Arrangement)

Golden Handcuffs

Golden Parachute

Health Insurance Plans

High Deductible Health Plan (HDHP)

HMO (Health Maintenance Organization)

Health Savings Account (HSA)

Health Reimbursement Arrangement (HRA)

MSA (Medical Savings Account)

Money Purchase Pension Plan

Non-qualified Plan

Pharmacy Plan

Plan Sponsor

PPO (Preferred Provider Organizations)

Qualified Plan

Rabbi Trust

SEP (Simplified Employee Pension)

Service Provider

Spousal Consent

Stop-loss Insurance

SPD (Summary Plan Description)

Thrift Plan

Top Hat Plan

Top Heavy Plan

TPA (Third Party Administrators)

Utilization Review

Vision Plan

Welfare Plan


Glossary

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