Description: The panelists in this session discuss recent developments impacting the actuarial valuation of retiree health benefits. Topics include Medicare prescription drug reform, FAS 106, and proposed GASB statements. From the Record of the Society of Actuaries, Volume 30, No. 1, Session 19

Description: This discussion is about post-retirement health benefits, plan design, retiree eligibility criteria and premiums, controlling costs for pre-Medicare retirees and valuation of liabilities. From Record of the Society of Actuaries Vol. 15, No. 1.

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 is a discussion about employee benefit plans after retirement. The following questions are addressed: 1. To what extent are death benefits and medical benefits for employees and dependents kept in force after the employee retires?, 2. Where there is a continuation of such benefits for a retired employee or his dependent, what special problems can result from remarriage or reemployment, or in the event of the enactment of a federal plan?, 3. What methods of paying for or funding such costs are used?, and 4. What are the tax implications to both the employee and employer of the various approaches? Also discussed are insured vs. non-insured plans and valuation standards for pension plans. From Transactions of Society of Actuaries 1964, Vol. 16 Pt. 2

Description: This is a discussion about employee benefit plans after retirement. The following questions are addressed: 1. To what extent are death benefits and medical benefits for employees and dependents kept in force after the employee retires?, 2. Where there is a continuation of such benefits for a retired employee or his dependent, what special problems can result from remarriage or reemployment, or in the event of the enactment of a federal plan?, 3. What methods of paying for or funding such costs are used?, and 4. What are the tax implications to both the employee and employer of the various approaches? Also discussed are insured vs. non-insured plans and valuation standards for pension plans. From Transactions of Society of Actuaries 1964, Vol. 16 Pt. 2.

Description: This session is about the contrasting views between a health actuary and a pension actuary performing the final analysis required under FAS 106 for postretirement medical benefits. From the Record of the Society of Actuaries Vol. 20, No. 3A.

Description: This session discussion is about postretirement health benefit funding, leveraged corporate-owned life insurance, trust-owned life insurance, settlement contracts, 401h and pension plan asset transfer. From Record of Society of Actuaries Vol. 17, No. 3B.

Description: Attendees are updated on the Government Accounting Standards Board's GASB progress in establishing new recognition and disclosure requirements for post retirement benefits other than pensions. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 25pd.

Description: This session is about postretirement: SFAS 106, plan design alternatives for controlling cost, funding the liability [VEBAs and Section 401[h], COLI, TOLI], retiree cost-sharing arrangements, trend considerations, controlling Medicare cost and effect of recent changes in Medicare. From Record of Society of Actuaries Vol. 18, No. 1B.

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.