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Retirement Benefits for Home Office Employees
Retirement Benefits for Home Office Employees This discussion on retirement benefits looks at ... single employees, the pension, including the OASI primary insurance amount, is a life annuity determined ...- Authors: Society of Actuaries, William F Lumsden, Gardner F. Knight, James G Bruce
- Date: Jun 1953
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Plan design; Pensions & Retirement>Retiree medical
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Accounting Postemployment Benefits Other Than Pensions
rather than current “settlement” rates. Health care trend rates used to project the obligation would ... interest rates on loans may increase. The health care liabilities of some companies may well exceed their ...- Authors: Franklin B Becker
- Date: Apr 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Retiree medical
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Retiree Health Issues
assumptions, depending upon when you measure health care trend, you can get very different readings. There ... the rate given in disclosure, the near-term health care trend rate will frequently change as much as 100 ...- 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
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Deferred Compensation Not Deductible in Unpaid LAE
purposes.21 AN INTERESTING EXCEPTION FOR HEALTH CARE PROVIDERS In TAM 9723005 (Feb. 6, 1997), the IRS ... agreements with various physicians and other health care providers. The taxpayers in- cluded the amounts ...- Authors: Deborah Walker, Yvonne Fujimoto, Mary Gillmarten
- Date: Feb 2010
- Competency: External Forces & Industry Knowledge
- Publication Name: Taxing Times
- Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement>Retiree medical
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The Continuing Search for the “Ideal” Pension Funding Now More than Ever, a Case for Communication Between the Actuary and the Financial Executive
The Continuing Search for the “Ideal” Pension Funding Now More than Ever, a Case for Communication ... the financial exposure of the PBGC. While the primary intent of all these rules was to improve the funding ...- Authors: Frank G Burianek, Jeffrey A Rees, Thomas R Benzmiller
- Date: Jun 2001
- Competency: Communication; Technical Skills & Analytical Problem Solving>Problem analysis and definition
- Publication Name: Pension Section News
- Topics: Pensions & Retirement>Corporate plans; Pensions & Retirement>Funding; Pensions & Retirement>Retiree medical
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Accounting Standards for Pension and Employee Benefits Around the World
yearly basis, to adjust for inflation. This is in direct contradiction with the U.S. accounting principles ... benefits into the retirement zone. This has been a direct result of many of the problems with the local Medicare ...- 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