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  • Work Of The SFAS No. 106 Implementation Task Force
    Work Of The SFAS No. 106 Implementation Task Force This article summarizes the work of ... Financial Accounting Standards Board=FASB;Health care costs;Post-employment benefits=OPEB=Other post-employment ...

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    • Authors: Ethan Kra, Jean M Wodarczyk
    • Date: Jun 1993
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: The Actuary Magazine
    • Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
  • ASOP No. 6 Exposure Draft Provisions Relating to Community Rated HMO Contracts
    line.) Determination of Initial Per Capita Health Care Rate Addressed I was particularly interested in ... the determination of the initial per capita health care rate for a plan being financed through a community ...

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    • Authors: Application Administrator
    • Date: Feb 2002
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Pension Section News
    • Topics: Pensions & Retirement>Retiree medical
  • ASOP 6 and Medicare Payments Projection
    facility in excess of $101.50 per day, custodi- al care, etc. The reimbursement decreases have led to an ... of the expected future post-re- tirement health care cost for a plan participant is de- veloped by reducing ...

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    • Authors: Charles Edwards
    • Date: Jun 2003
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Pension Section News
    • Topics: Actuarial Profession>Standards of practice; Pensions & Retirement>Retiree medical