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: This paper models the extent of the tax dollars being lost by the government today because of Qualified Pension Plans and IRAs, and then goes on to project the extra revenue that will accrue to the government from these same pension plans when the baby boomers retire.

Description: ASOP No. 6 Exposure Draft Provisions Relating to Community Rated HMO Contracts by J. Richard Hogue from Pension Section News, February 2002, Issue No. 48.

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: 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 discussion on Group Insurance covers continuing group life insurance on retired employees and whether it is better to purchase with a single premium or use the regular one-year term method. It also covers the continuation of group hospital insurance after retirement. From Transactions of Society of Actuaries 1949, Vol. 1, No. 1.

Description: This paper discusses whether the use of relatively risk-free discount rates are appropriate under assumptions of substantial continuation of plan design and greatly increasing per capita payments, when the plan sponsor can dramatically change future cash flows. From Current Pension Actuarial Practice in Light of Financial Economics Symposium, M-RS04-1.

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: This article provides an overview of the laws and regulations governing pension funding and suggests analysis which will enable the plan sponsor to capitalize on contribution options and coordinate long and short term funding strategies.

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.