Flexible Benefits and Employee Choice

Flexible Benefits and Employee Choice summarizes literature on a series of issues related to flexible compensation. Both academic and practical pieces published in the areas of economics, demography, business, sociology, psychology, law, and administration are included.

The review is divided into five main sections. The first section presents an overview of the literature on flexible compensation. Within this broad overview, subsections focus on (1) the advent and growth of flexible compensation; (2) the present legal status of flexible compensation; (3) the design, structure, and operation of flexible compensation plans; (4) the advantages and disadvantages of flexible compensation plans; and (5) the future outlook for flexible compensation. The second section presents seven organization case studies. The organizations were chosen so as to capture a range of industries, flexible compensation plans, and experiences with those plans. The third section presents 56 abstracts of the main published pieces on this subject. References to the abstracted material plus some additional pieces relating to fringe-benefit systems and benefit planning are listed in the section entitled "Recommended Reading." The section on "Additional Reading" lists many older pieces on flexible compensation and fringe benefits which might be of some use to practitioners and other individuals trying to develop a deeper and more historical understanding of the development of the literature on this subject.

Review of the Literature

Introduction

Advent and Growth of Flexible Compensation

Legal and Tax Issues

Issues of Design, Implementation, Structure, and Operation

Advantages and Disadvantages of Flexible Compensation

Summary and Outlook for the Future

Case Studies

Abstracts

Recommended Reading

Additional Reading