Description: This panel will present a discussion of retiree health issues with a special focus on current developments with respect to Financial Accounting Standard FAS 106. From the Record of the Society of Actuaries, Vol. 21, No. 4b.

Description: This session discussion is about funding strategies for postretirement health benefits. Topics discussed include VEBAs, 401[h] plans, 501[C]9 plans, stock ownership plans, dedicated profit sharing, HSA, impact to FAS 106 expenses, and investment vehicles. From Record of Society of Actuaries Vol. 19, No. 1B.

Description: The Medicare Modernization Act has created numerous opportunities and as many questions for insurers as well as employers that provide retiree medical coverage. This session focuses on Medicare Part D and new accounting standards. From the Record of the Society of Actuaries, Vol. 31, No.2, Session 38

Description: This session discussion is about postretirement health benefit funding, corporate-owned life insurance COLI, trust-owned life insurance TOLl, settlement contracts, 401 h and pension plan asset transfers. From Record of Society of Actuaries Vol. 18, No. 1A.