Our attorneys can also assist employers in the design and implementation of welfare plans and other fringe-benefit programs. These include the design of a cafeteria plan to permit employees to choose from a range of specified benefit options, often using a combination of employer and employee funds on a pre-tax basis. A well-designed cafeteria plan can often help the employer deal with the rising costs of maintaining fringe-benefit programs. In its simplest form, a premium conversion plan allows employees to pay all or a portion of the premiums for selected insured health benefits on a pre-tax basis. We recently developed a welfare plan design to help an employer avoid substantial layoffs by combining a furlough program with deferred benefits to incentivize and retain its staff despite financial difficulties caused by the recession.