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Post-Retirement Health Benefits: Employer And Employee Viewpoints
excess of 30%) and the other to insist that the U.S. would not be willing to let the proportion of GNP ... known about the future of health care costs in the U.S. Further, over this span of time there could be ...- Authors: Daniel J McCarthy, Stephen A Meskin, Gordon R Trapnell, David Trindle
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Retiree medical
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What the Pension is All the Fuss?
level that we're going to experience in the year 2000," then that significantly reduces the FAS 106 expense ... status. For mortality, what's typically done is, except for very large plans, a standard table is used.- Authors: Jerrold Dubner, Lee James
- Date: Jun 1994
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Retiree medical
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Retirement Benefits for Home Office Employees
the OASI primary insurance amount, is a life annuity determined as a percentage of final salary, de- ... employees. However, they may elect a single life annuity option. The use of the joint and two-thirds survivor ...- 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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Postretirement Health Benefit Funding
certain dollar amount towards the cost of the benefr(s, and if the cost of the benefits exceeds that dollar ... does TOLl compare to a taxable trust investment? Table 1 compares the internal rate of return of TOLl to ...- Authors: Franklin B Becker, James Hess, Allen J Rothman, Christopher Snyder
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Retiree medical
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Employee Benefit Plans
cent of the basic experience table underlying the 1960 standard group table. This is slightly below the ... 1961 United States Population Table for total white lives--the table we are recommending to the Internal ...- Authors: James F A Biggs, Philip Briggs, James A Curtis, Henry K Knowlton, Daniel F McGinn, Lawrence Mitchell, Harry M Sarason, Charles Thomas, Robert V Young, Gilbert E Kerns, Eugene H Neuschwander, Robert N Powell, George H Briggs, Marcus Gunn
- Date: Jan 1964
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Life Insurance>Group plans - Life Insurance; Pensions & Retirement>Retiree medical
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Government Accounting Standards Board Post retirement Benefits Accounting Standard Update
Government Accounting Standards Board Post retirement Benefits Accounting Standard Update Attendees ... on the Government Accounting Standards Board's GASB progress in establishing new recognition and ...- Authors: John Bartel, Marilyn Miller Oliver, William A Reimert, Karl D Johnson
- Date: Jun 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Public sector plans; Pensions & Retirement>Retiree medical
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Post-Retirement Benefits Other than Pensions
making a lot of these assumptions. Things like mortality, retention costs, withdrawal rates, retirement ... 0% " 1998 11.5% 10.5% 9.5% 1999 11.0% 10.0% 9.0% 2000 10.5% 9.5% 8.5% 2001 10.0% 9.0% 8.0% 2002 9.5% 8 ...- Authors: Elliott I Cobin, George J Roccas, Harvey Sobel, Richard E Ullman
- Date: Apr 1990
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Retiree medical
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Postretirement Health Benefit Funding
funds out as an annuity. In that case he is going to have a portion of that annuity taxed; but the after-tax ... benefits left at age 85 will be converted into an annuity. However, if somebody's exhausted his individual ...- Authors: Ethan Kra, Adam J Reese
- Date: Apr 1992
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Retiree medical
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Employee Benefit Plans
in the pool based upon the 1960 Basic Group Mortality Table. The expected pool claims were calculated ... the upper income brackets have at least as good mortality as the average group certificate holder. We believe ...- Authors: H J Boothroyd, Philip Briggs, Burton E Burton, Donald D Cody, Richard Daskais, Charles E Farr, William A Halvorson, Howard H Hennington, A Henry Kunkemueller, John Mahder, Robert A Miller, Marvin R Nelson, Harvey Saffeir, Paul E Sarnoff, Howard Young, John Hanson, Charles L. Trowbridge, Arthur Pedoe, Frank L Griffin, Charles A Siegfried, John Dyer, Wendell Milliman, Allen L. Mayerson, Stanley W. Gingery, Dorrance C. Bronson, William F Marples, Charles E. Probst, Alan A. Groth, Pearce Shepherd, A Charles Howell, Stuart J Kingston, Robert Ellis Shalen, Delos H Christian, Robert G Robotka, Richard A Bosshart
- Date: Jan 1964
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Life Insurance>Group plans - Life Insurance; Pensions & Retirement>Retiree medical
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Post-Retirement Health Benefits
has the option to convert it into a temporary annuity to age 65 or convert it on a lifetime basis or ... so we try to get those kinds of issues on the table and articulate the corporation's objectives and ...- Authors: Charles Dean, Andrea Feshbach, Randall Herman, William A Reimert, Timothy R Garmager
- Date: Apr 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Retiree medical; Social Insurance>Postemployment benefits