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 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 the impact of Financial Accounting Standards Board FASB exposure draft, current regulatory environment, tax implications, techniques for estimating potential liabilities, design techniques for controlling liability. From Record of the Society of Actuaries Vol. 12, No. 1.

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: 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 session discussion is about the practical problems involved in evaluating post retirement benefits. A case study illustrating the differences between employer and employee viewpoints is reviewed. From Record of the Society of Actuaries Vol. 15, No. 3A.

Description: Presented at April 1985 Spring Meeting. This session discussed: Potential liability, Design techniques for controlling liability, Effect of inflation, Effect of medicare change, Financial accounting requirements, Funding vehicles and methods.

Description: This discussion reviews accounting for non-pension post-retirement benefits. Current FASB developments, Funding issues, Assumptions and methodology are examined. From Record of Society of Actuaries, Vol. 9, No. 4.

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 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