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Valuation of Retiree Health Benefits
Valuation of Retiree Health Benefits The panelists in this session discuss recent developments impacting ... impacting the actuarial valuation of retiree health benefits. Topics include Medicare prescription drug reform ...- Authors: Dale Yamamoto, David Kendall, Jin Park
- Date: May 2004
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Standards of practice; Pensions & Retirement>Retiree medical
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Post-Retirement Health Benefits
Post-Retirement ... controlling costs for pre-Medicare retirees and valuation of liabilities. From Record of the Society ... Society of Actuaries Vol. 15, No. 1. Pension valuation; 16213 4/1/1989 12:00:00 AM ...- Authors: Charles Dean, Andrea Feshbach, Randall Herman, William A Reimert, Timothy R Garmager
- Date: Apr 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Retiree medical; Social Insurance>Postemployment benefits
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Retiree Health Issues
Retiree Health Issues This panel will present a discussion of retiree health issues with a special focus on current ... Assumptions;Funding policy;Medicare;Pension valuation; 17121 10/1/1995 12:00:00 AM ...- Authors: Robert J Barry, Ethan Kra, Fred C Lindgren, Dave Bond
- Date: Oct 1995
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
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What the Pension is All the Fuss?
methodologies between pension plan valuations and the valuation of postretirement medical benefits under FAS 106 ... pension actuary must do a pension plan annual valuation, do calculations in connection with changes in ...- Authors: Jerrold Dubner, Lee James
- Date: Jun 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Retiree medical
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Postretirement Health Benefit Funding
the near future. The determination is as of the valuation date preceding the transfer. There are limits ... can be generated. Finally, there are various individual life insurance programs which could be used to ...- Authors: Franklin B Becker, James Hess, Allen J Rothman, Christopher Snyder
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Retiree medical
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Government Accounting Standards Board Post retirement Benefits Accounting Standard Update
whereby unused sick leave is converted to an individual defined contribution health-care account and ... would include both direct cash payments to the individual and cash payments to a third party for a health-care ...- Authors: John Bartel, Marilyn Miller Oliver, William A Reimert, Karl D Johnson
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Public sector plans; Pensions & Retirement>Retiree medical
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Postretirement Medical
payroll under SFAS 106. The impact will vary by individual employer. Plan features are different, the demographics ... for each of the past 10 years, when you do the valuation, that assumption can be assumed to continue.- Authors: Michael C Cotter, Daryl J Veach, Adam Meyers
- Date: Apr 1992
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Retiree medical
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Postretirement Health Benefit Funding
Employee contributions are accounted for in individual accounts. This is not so much to say when you ... eligible for retiree health care benefits, then the individual account will come into play, which would be received ...- Authors: Ethan Kra, Adam J Reese
- Date: Apr 1992
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Retiree medical
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Post-Retirement Health Benefits: Employer And Employee Viewpoints
that of a fiduciary and more like that of the valuation actuary, who has the task of determining a reserve ... The perspective is not that of, let us say, a valuation actuary who is trying to set provisions that will ...- Authors: Daniel J McCarthy, Stephen A Meskin, Gordon R Trapnell, David Trindle
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Retiree medical
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Accounting For Non-Pension Post-Retirement Benefits
eyes a little bit when we did the next year's valuation and the costs went screaming tk_ward. I think ... creditors who may be n_akingor not making loans to individual ccr_oanies,but also decisions that are made on ...- Authors: Douglas Carey, Timothy S Lucas, Craig A Olney, Ronald L Sevcik
- Date: Oct 1983
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical