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Last Loaded on Web: Thursday, May 01, 2008
EMPLOYEE BENEFITS INFOSOURCETM provides a centralized resource for timely, comprehensive information about all facets of employee benefit plans. The database covers current and retrospective English- language literature of interest to the employee benefits industry in the United States and Canada as well as other countries around the world. All records include a bibliographic citation and an abstract. A controlled vocabulary is used for indexing.
EXPAND JN=to see what journals are indexed in the file. USE /TI,DEfor very precise retrieval of relevant documents. SELECT ERISA/TI,DEUSE CT=to search for terms occurring in conference titles /p> |
| Dates Covered: | January 1986 to May 2007 |
|---|---|
| File Size: | 102,584 records as of May 2007 |
| Update Frequency: | Closed |
| ACRONYM | CATEGORY NAME |
|---|---|
| GOVT | Government |
| LABOR | Labor |
| LAW | Legal Information |
| MANAGE | Management |
| REGS | Regulations |
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EMPLOYEE BENEFITS INFOSOURCE is provided by the International Foundation of Employee Benefits. Questions concerning file content should be directed to: P.O. Box 69 18700 W. Bluemound Road Brookfield, WI 53008-0069
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EMPLOYEE BENEFITS INFOSOURCE is copyrighted by the International Foundation of Employee Benefit Plans, copyright 1989 International Foundation of Employee Benefit Plans. All rights reserved. Data may not be reproduced in hard copy of machine-readable form without the written authorization of IFEBP and no copies may be offered for license or sale to another. IFEBP makes no warranties, express or implied, including but not limited to the warranties of merchantability or fitness for a particular purpose.
| DIALOG(R)File 22:Employee Benefits | |
| (c) 2003 Int.Fdn.of Empl.Ben.Plans. All rts. reserv. | |
| 00069060 | |
| /TI | Cafeteria Plans after Tax Reform: A Look at the New Rules of the |
| Game. | |
| AU= | Lipton, Zelda; Gauvreau, Andrea W.; Canarie, J. David, Jr. |
| JN=, SO=, PY= | Benefits Quarterly, v4 no3 pp 15-23 3rd Qtr 2002 |
| SN= | ISBN/ISSN: 8756-1263 |
| DT= | DOC TYPE: journal article |
| JC= | JOURNAL CODE: BNFTQ |
| NT= | NOTES: footnotes |
| AVAILABILITY: International Foundation of Employee Benefit Plans | |
| /AB | ABSTRACT: In clarifying the legal status of flexible benefit plans, |
| the Tax Reform Act of 1986 confirmed them as valid employee benefit | |
| plans. The act revised Internal Revenue Code Sections 125 and 89, | |
| the latter imposing new nondiscrimination guidelines and setting up | |
| new plan requirements. These requirements demand that the plan must | |
| be written, that employee rights guaranteed under the plan must be | |
| enforceable, that reasonable notification of benefits be assured, | |
| that the plan's establishment is exclusively to benefit the | |
| employees, and that it must be intended tofunction indefinitely. | |
| Because the nondiscrimination tests are complicated and the | |
| penalties for noncompliance harsh, and even though compliance for | |
| cafeteria plans is relatively easy if they are already in | |
| compliance with ERISA and insurance regulations, plan managers | |
| should be meticulous in following the qualification requirements. | |
| The new rules will go into effect for plan years beginning on | |
| or after the first of January, 1989. | |
| /ID | IDENTIFIERS: Internal Revenue Code; Internal Revenue Code Section 89 |
| /DE | DESCRIPTORS: Flexible benefit plans; Reforms; Tax Reform Act of |
| 1986; Employee benefit plans; Regulations; IRS; Nondiscrimination | |
| rules; Technical corrections; Alternative delivery systems; HMOs; | |
| Dependents; Many laws; Compensation; Mathematical models; Life | |
| insurance; Group life insurance; Many bills; ERISA | |
| SEARCH SUFFIX |
DISPLAY CODE |
FIELD NAME |
INDEXING |
SELECT EXAMPLES |
|---|---|---|---|---|
| None | None | All Basic Index Fields | Word | S TAX(W)REFORM? |
| /AB | AB | Abstract | Word | S FLEXIBLE(W)BENEFIT/AB |
| /DE | DE | Descriptor1 | Word & Phrase |
S LIFE(W)INSURANCE/DE S MATHEMATICAL MODELS/DE |
| /ID | ID | Identifier2 | Word & Phrase |
S SECTION(W)89/ID S INTERNAL REVENUE CODE/ID |
| /TI | TI | Title | Word | S (CAFETERIA AND REFORM)/TI |
| SEARCH PREFIX |
DISPLAY CODE |
FIELD NAME |
INDEXING |
SELECT EXAMPLES |
|---|---|---|---|---|
| None | AN | DIALOG Accession Number | ||
| AU= | AU | Author | Phrase | S AU=LIPTON, ZELDA |
| AV= | AV | Availability | Phrase | S AV=INTERNATIONAL FOUNDATION? |
| CD= | CD | Conference Date | Phrase | S CD=DEC. 4-9, 1987 |
| None | CF | Conference Information3 | ||
| CL= | CL | Conference Location | Word & Phrase |
S CL=(SAN(W)FRANCISCO) S CL=HOLLYWOOD, FL |
| CS= | CS | Corporate Source | Word & Phrase |
S CS=(MINING(W)COST(W)SERVICE) S CS=HEWITT ASSOCIATES |
| CT= | CT | Conference Title | Word | S CT=HEALTH |
| DT= | DT | Document Type | Phrase | S DT=JOURNAL ARTICLE |
| JC= | JC | Journal Code | Phrase | S JC=BNFTQ |
| JN= | JN | Journal Name | Phrase | S JN=BENEFITS QUARTERLY |
| NT= | NT | Notes | Word | S NT=FOOTNOTES |
| PD= | PD | Publication Date | Phrase | S PD=19880321 |
| PU= | PU | Publisher | Word & Phrase |
S PU=WILEY S PU=ALLSTATE INSURANCE CO. |
| PY= | PY | Publication Year | Phrase | S PY=1988 |
| SN= | SN | ISSN/ISBN Number | Phrase | S SN=8756-1263 S SN=87561263 |
| SO= | SO | Source Information4 | Word | S SO=(3RD(W)QTR) |
| UD= | None | Update | Phrase | S UD=8901:9999 |
3 Conference Information includes Conference Title, Conference Location, and Conference Date.
4 Source field includes Journal Name, Corporate Source, Issue, Pagination, Date, and Publisher.
| SUFFIX | FIELD NAME | EXAMPLES |
|---|---|---|
| /YYYY | Publication Year | S S2/1987 |
| SORTABLE FIELDS | EXAMPLES |
|---|---|
| AU, CD, CS, CT, DT, JC, JN, PD, PU, PY, TI | SORT S13/ALL/CS/AU PRINT S5/5/1-24/PY,D |
| RANK FIELDS | EXAMPLES |
|---|---|
| All phrase- and numeric-indexed fields in the Additional Indexes can be ranked. Other RANK codes include: DE, ID | RANK AU S3 |
| User-defined formats may be specified using the display codes indicated in the Search Options tables. | TYPE S3/AU,PY/1-5 |
| NO. |
DIALOGWEB FORMAT |
RECORD CONTENT |
|---|---|---|
| 1 | -- | DIALOG Accession Number |
| 2 | -- | Full Record except Abstract |
| 3 | Medium | Bibliographic Citation |
| 4 | -- | Full Record with Tagged Fields |
| 5 | -- | Full Record |
| 6 | Short | Title and Publication Date |
| 7 | Long | Full Record except Indexing |
| 8 | Free | Title, Publication Date, and Indexing |
| 9 | Full | Full Record |
| K | -- | KWIC (Key Word In Context) displays a window of text; may be used alone or with other formats |
| FIELD NAME | EXAMPLES | ||
|---|---|---|---|
| DIALOG Accession Number | TYPE 00000799/5 DISPLAY 00069699/TI,SO PRINT 00000795/5 |
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Rates For File: Employee Benefits Infosource™[22]
Cost per DialUnit: $7.18
Cost per minute: $1.42
Rank Elements $0.00
Format Types Prints
1 $0.00 $0.00
2 $1.07 $1.07
3 $1.07 $1.07
4 $1.07 $1.07
5 $1.07 $1.07
6 $0.00 $0.00
7 $1.07 $1.07
8 $0.00 $0.00
9 $1.07 $1.07
KWIC95 $0.05 NA
KWIC96 $0.05 NA
REDIST/COPY Multiplier Table:
Range Multiplier
1-2 1.00
3-25 1.50
26-100 3.00
101-200 4.00
201-500 6.00
501-1000 8.00
1001 or more 10.00
ARCHIVE Multiplier Table:
Range Multiplier
1-25 1.50
26-200 3.00
201-500 6.00
501-1000 8.00
1001 or more 10.00
