Description: This presentstion is about acccounting standards around the world for retirement plans and postemployment benefits. From the Record of the Society of Actuaries Vol. 19, No. 4B.

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: Overview of research project to investigate the extent of funding of public government retiree health programs.

Description: This survey was conducted by the Society of Actuaries to uncover how the continuing rise in healthcare costs is affecting consumers’ retirement planning, particularly for pre-retirees ages 50-64. This fact sheet presents key findings.

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: A reprint of testimony Carol Bogosian made to the ERISA Advisory Council providing guidance on employee disclosures based on SOA post retirement research.

Description: An excerpt from the 2002 Annual Report of the Board of Trustees of the Federal Hospital Insurance and Federal Supplementary Medical Insurance Trust Funds which describes the basic methodology and assumptions used in the estimates for the intermediate assumptions. Also, projections of program costs are presented under two alternate sets of assumptions.

Description: Article about the future roles in health insurance.

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: This session discussion is about the retiree health and life insurance plan design, retiree cost sharing arrangements, cost containment alternatives, trend considerations, funding assumptions for self-insured arrangements, single premium insurance pricing considerations and FASB draft update. From Record of Society of Actuaries Vol. 16, No. 1.