Cook Electric Company is a small electrical supply company with $25$ employees, five of whom are salaried. The company is considering adding a group long$-$term disability income insurance plan and would like a recommendation. The company wants a plan that will be cost$-$effective, will not result in additional current income taxes for employees, and will be tax$-$efficient for the company. Which of the following statements would be appropriate for a recommendation of a plan?

Question $7$ options:

Cook should adopt a plan with a definition of disability so that benefits will be paid for as long as the employee is unable to perform his or her regular occupation.

Cook should limit the plan to salaried employees and provide for full integration with Social Security and workers$$ compensation benefits.

Cook should establish a double bonus plan so employees can purchase individual disability income policies.

Cook should establish a bonus plan for salaried employees to buy individual policies and a group plan that provides benefits equal to $50\%$ of earnings, without integration for unsalaried employees.