根据现行的美国法律，现在可以提供多种员工福利组合。在本文中，作者总结了适用于每种福利的要求和限制，并概述了设计灵活福利方案的程序，员工可以在其中选择可用的选项。讨论的两大类福利安排包括可供选择的一揽子福利计划和单一福利递延补偿计划，其中涉及的选择是是否参与以及参与的程度。

Many combinations of employee benefit packages are now available under current US laws. In this article, the author summarizes the requirements and restrictions that apply to each and outlines a procedure for designing flexible benefit packages in which the employees can choose among available options. The two broad categories of benefit arrangements discussed include plans with a package of benefits from which to choose and single-benefit deferred compensation plans, in which the choice involved is whether to participate and to what extent.