Description: This panel will review recent developments concerning design, accounting and funding for these benefits. Releases from the FASB and any proposed legislation will be included in the discussion as well as actuarial methodology and assumptions used in valuations. From Record of the Society of Actuaries 1988 Vol. 14, No. 1.

Description: Panelists discuss the current and developing old-age crisis from a world perspective and a U.S. perspective, and also look at it from a futurism perspective. From the 1997 Record of Society of Actuaries, Vol. 23, No. 3.

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 presentation discusses the size of potential liability, taxation of benefits, deductibility of contributions, future inflation effect, projected decline in governmental benefits, and financial accounting requirements for non-pension post retirement benefits. From Record of the Society of Actuaries Vol. 10, No. 4A.

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: Presented at May 2000 Spring Meeting. The Balanced Budget Act of 1997 dramatically changes the competitive landscape for Medicare products by establishing the Medicare+Choice program. This session recaps the Balanced Budget Act's impact on payment rates for capitated plans and the effects that the changes have made on benefit design and enrollment trends in certain geographical areas.

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: Presented at May 2000 Spring Meeting. Examines benefit plan design dynamics, including FAS 106 impacts, involved in Medicare retiree plans by discussing some typical examples.

Description: This discussion on retirement benefits looks at plans most suitable for the smaller company and if it is practical to provide hospital and surgical benefits to retired employees and their dependents. From Transactions of Society of Actuaries 1953, Vol. 5, No. 12.

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.