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Accounting Standards for Pension and Employee Benefits Around the World
Ten years ago, only one country in the world, the U.S., had any meaningful or specific requirements for ... accounting for retirement benefit costs. And in the U.S., that standard was APB Opinion Number 8. It was ...- 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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Post-Retirement Medical Benefits
Stamford, Connecticut. 505 PANEL DISCUSSION receive(s). Such benefits, provided either pursuant to a legal ... models used for retirees under Medicare. By the year 2000, HCFA projects that health care, including long-term ...- Authors: John Bertko, W McKinnie, Sherry Raiman Haber, Application Administrator
- Date: Apr 1988
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Retiree medical
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Valuation of Retiree Health Benefits
Society of Actuaries Note: The chart(s) referred to in the text can be found at the end of ... and employee/retiree relations issues. The table shown in the second chart here compares three options ...- 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 Medical Benefits
cases have reached a high appeals court or the U.S. Supreme Court. It may be that legislation will ... based on what the government might do, what the mortality assumptions were, what inflation might be, and ...- Authors: Keith J Dallas, Harry Don, William Miner, Thomas Nelson, Jeffrey Petertil
- Date: Apr 1986
- Competency: Technical Skills & Analytical Problem Solving
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Retiree medical
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Postretirement Benefits Other Than Pensions
concern ourselves with withdrawal, disability, mortality assumptions, and discount rates. Retirement documents ... for 17 years on average over 65 based on our mortality assumption. This results in the present value ...- 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
retiree benefits, a much different one than the U.S. perspective. Last but definitely not least is our ... NON-PENSION POST RETIREMENT BENEFITS 1605 MR. DONALD S. GRUBBS, JR.: As we are all very much aware, medical ...- 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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Retiree Health Issues
year-end disclosure? A couple. How about where the mortality or turnover rates were changed for the new valuation ... someone asked us to measure the area of the top of a table, we'd take a caliper and measure this side to one ...- 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