Non-qualified plans of deferred compensation, Rabbi trusts, top hat and excess benefit plans, funding and coordination with tax-qualified plan limits; tax qualified plans of deferred compensation: defined contribution: SEP/IRA, SIMPLE, 401(k), Roth characterizations, profit sharing, allocation formulas, cross testing; stock bonus, ESOP, money purchase, target benefit; defined benefit: flat benefit, fixed benefit, unit benefit, permitted disparity, integration with Social Security, floor offset plans, cash balance and other hybrid plans; health and welfare plans, group term life insurance, educational assistance programs, dependent care assistance programs, adoption assistance programs, cafeteria plans, flexible spending arrangements, qualified transportation fringe benefit arrangements.