List all benefits your company is legally required to provide (take into consideration the locations/potential locations of the business).
Outline the choices employees will have (what can they choose between, if they have choices).
Outline who will finance benefits (employees, employers, shared between employees and employers).
Describe any probationary periods before employees will receive benefits.
Will your company offer retirement savings plans? If so, will those be defined benefit or defined contribution?
List additional insurance you will offer beyond health insurance: (Life, LTD, STD, LTC, dental, vision, etc.)
List all other (non-legally required) benefits you would offer to attract and retain employyes. Go beyond the common and be creative!