Section L: Indirect Pay Plan. You also need to describe the characteristics of your indirect pay plan. Some of the questions to be addressed include the following: Will it be a fixed, flexible, or semi-flexible plan? Which benefits will be included? Will some benefits be contributory? Will the same features apply to all employees? In so doing, you need to provide the rationale for the choices you make, as well as a discussion of the advantages you think the plan will produce and possible disadvantages. Chapter 12 provides the necessary foundation of knowledge for this.