In all 3 cases, the employer was working with a $60,000 compensation cap, an employer paid benefits plan which covers 80% of employee cost for single health insurance and long term disability insurance and provides a 25% match on employee contributions to a 401(k) plan to a max of 5% of salary. The employer also offered a full flexible benefits plan utilizing employee salary reduction contributions and an employer additional contribution of $500.00 towards a benefit of the employee's choice.

Prospective employee #1:
A single male of 28, negotiated a base salary of $55,000 and an employer bonus of an additional $5,000 to provide him with extra benefits which included 100% paid health insurance and long term disability insurance, a $1,000 health spending account balance to cover dental expenses, an additional 5 vacation days, payroll-deducted auto insurance and $2,000 towards a payroll-deducted Roth IRA. The relative value of his employment package was $60,000.00 approximately $1,500 fully tax free.

Prospective employee #2:
A married female of 35 with a working spouse and 2 children negotiated a base salary of $48,000 and an employer bonus of an additional $12,000 to provide her with $5,000 towards the cost of her child care through the Flex plan, an additional $2,000 towards the cost of her children's braces through the Flex plan, an additional 5 days of vacation time, $2,000 towards a payroll-deducted Roth IRA and $2,500 towards the company 401(k) plan. The relative value of her package was $60,000.00 approximately $7,000 fully tax-free and $2,500 federal and state tax-free.

Prospective employee #3:
A divorced male of 55 with 2 children in college and a strong retirement severance package from a previous employer negotiated a base salary of $58,000 and an employer bonus of $2,000 to cover the cost of family health insurance in full and a supplement of 2 extra vacation days. The relative value of his package was $60,000.00 approximately $1,500 fully tax-free.