HS 325 Audio: Group Benefits: Basic Concepts And Alternatives episodes:

• March 15, 201216-2 Explain who meets the definition of a highly compensated employee.

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• March 15, 201216-3 Describe the types of employee benefits for time not worked, and explain the tax consequences of each benefit.

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• March 15, 201216-4 Describe the types of extra payments employers might provide to employees, and explain the tax consequences of each benefit.

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• March 15, 201216-5 Describe the types of services employers might provide to employees, and explain the tax consequences of each service.

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• March 15, 201215-1 Describe the purpose of rate making.

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• March 15, 201215-2 Explain the process by which manual premium rates are calculated.

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• March 15, 201215-3 Describe the process by which manual premium rates are used to determine group insurance premiums.

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• March 15, 201215-4 Explain the rationale for experience rating.

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• March 15, 201215-5 Describe the process of using experience rating to calculate premiums and dividends.

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• March 15, 201215-6 Describe a medical loss ratio and how it is applied by the Affordable Care Act.

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