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Postretirement Benefits Other Than Pensions
or accrual cost for the individual and for the group of individuals in total is the sum of the following: ... plan code, and date of hire. If there is a retiree life plan that's pay related, you need the pay amount ...- Authors: Daniel J McCarthy, Sean T Monaghan, Louise Cirelli O'Brien, Leslie Strassberg, Thomas J Laubenthal
- Date: Oct 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Retiree medical
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Non-Pension Post Retirement Benefits - Design And Funding
the range of $50 - $75 million for a potential group less than 1,000 individuals. Although much of our ... have substantial liabilities. For example, retiree life insurance is another benefit where actual costs ...- Authors: Application Administrator, James F A Biggs, Thomas Nelson, J Edward Nixon, Charles Rysz
- Date: Oct 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Retiree medical
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Post-Retirement Benefits Other than Pensions
Post-Retirement Benefits Other than Pensions This ... session discussion is about the retiree health and life insurance plan design, retiree cost sharing arrangements ...- Authors: Elliott I Cobin, George J Roccas, Harvey Sobel, Richard E Ullman
- Date: Apr 1990
- 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
it also includes other types of benefits such as life insurance if they're provided separately from a ... is just to identify which standard you go by. If life insurance and things of that sort are provided ...- 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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Trends in Corporate Poet-Retirement Medical Plan Designs
through our current state. Every year Hewitt does a survey. We send it out to around 3,200 employers and ... impact it’s going to have is not included in the survey information that we have here. Then Ed is going ...- Authors: Dale Yamamoto, Erich Y Blumberg, Edward Pudlowski
- Date: May 2001
- Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Retiree medical
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Post-Retirement Health Benefits
organizations, is National Director, Integrated Health Group of Touche Ross and Company in Chicago, Illinois ... "don't worry, you have retiree health insurance for life" as being a legal enforceable contract binding the ...- 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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Accounting For Non-Pension Post-Retirement Benefits
health care benefits. We also include _<_stretir_sent life insurance benefits or p_st_etir_nent death benefits ... postretirement benefits, particularly health care and life insurance, over the _,ployees' working lives was ...- 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
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Medicare+Choice Capitated Plans Update
what's going to happen. They're waiting for a report from Med PAC to see what recommendations they have ... through this product line. I think the employer group will remain a relatively small portion of the total ...- Authors: Lynette Trygstad, Marvin S Segal, Suzanne Daly
- Date: May 2000
- Competency: External Forces & Industry Knowledge>Actuarial theory in business context
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Retiree medical; Social Insurance>Medicare
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Accounting Standards for Pension and Employee Benefits Around the World
addition to the one-sixtieth and, interestingly, group life insurance is usually provided after the pension ... of payroll and insured benefits, such as the group life benefits. Maybe the spouse's in-service pension ...- Authors: David Healy, Robert Heitzman, Gareth Richard Williams
- Date: Oct 1993
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Global Perspectives; Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
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Postretirement Medical Care Issues
MR. RAYMOND P. WELNICKI: I am an Actuary at Aetna Life & Casualty, and I also serve on both the Health ... Association of America (HIAA) and American Council of Life Insurance (ACLI) Task Forces on postretirement medical ...- Authors: Raymond P Welnicki, Terry L Branstetter, Robert Kalman, John Murray
- Date: Apr 1987
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Retiree medical