Nicholas Pension Consultants
Compensation Strategies Group, Ltd.
Nova 401(k) Associates
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|Understanding Defined Contribution Health Plans (PDF)|
American Academy of Actuaries
July 2, 2002
8 pages. Excerpt: A defined contribution health plan is not a particular type of health plan. Rather, it is a concept that gives rise to alternative approaches to financing and managing health care for employees. These approaches can be arranged along a continuum of alternatives that realign responsibility, or choice, from the employer or sponsor to the employee or participant. Primary differences among the approaches reflect the degree to which responsibility and choice are shifted.
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