The Boeing Company also provides eligible employees with an opportunity to enroll in a variety of benefit programs, generally including health insurance, flexible spending accounts, health savings accounts, retirement savings plans, life and disability insurance programs, and a number of programs that provide for both paid and unpaid time away from work. Manufacturing Engineering performs Design for Manufacturing and Assembly (DFMA) analysis and develops an integrated build plan consisting of work instructions for assembly/fabrication, kitting, tooling, inspection requirements, and other outputs to ensure fabrication meets design, test, and program requirements.