Payroll is usually the largest expense for a company. Following next are employee benefits expenses. While salaries have been flat in recent years, benefits expenses have risen dramatically. Review and conduct academic research on the most popular voluntary benefits. In a 2-3 page report, prepared in APA style with at least two references, do the following:

• Select a popular voluntary benefit that you would like to learn more about
• Research the history of this benefit and what would be a typical plan structure
• Give your opinion on the value of this benefit as an employee satisfier