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Government Accounting Standards Board Post retirement Benefits Accounting Standard Update
How many of you have public sector as your primary area of practice? About 50 percent. How many have ... government's accounting for postemployment health-care benefits or other forms of postemployment benefits ...- 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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Addressing the Financial Risks from Retirement Systems Seminar: Beyond Private Enterprise: Risks in Social Security, Medicare, and Government Plans
changing careers and there are significant health care issues. There was a big article in this morning's ... Motors (GM) is threatening to just pull its health care with United Automobile Workers (UAW) if they don't ...- Authors: Application Administrator, Stephen Goss, Lawrence A Johansen, Clare M McFarland
- Date: Jun 2005
- Competency: Technical Skills & Analytical Problem Solving>Incorporate risk management
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Public sector plans; Pensions & Retirement>Risk management
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The Actuarial Implications of the 1951 Railroad Retirement Amendments
was excluded in determining the social security primary benefit and social security wages were disregarded ... so long as she has a child under age 18 in her care. 5. A prior service restriction provision is introduced ...- Authors: Joseph Musher
- Date: Nov 1952
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Public sector plans
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What Federal Actuaries Do For A Living
to be administered by the newly-created Health Care Financing Administration (HCFA). Shortly thereafter ... Medicare programs are administered by the Health Care Financing Administration, which has its own actuarial ...- Authors: Harry C Ballantyne, Michael Cohen, Benjamin I Gottlieb, Robert J Myers, Bruce Schobel, JOHN WADE
- Date: Oct 1985
- Competency: Professional Values>Public interest representation
- Publication Name: Record of the Society of Actuaries
- Topics: Actuarial Profession>Traditional careers; Pensions & Retirement>Public sector plans; Social Insurance>Social Security
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Public Employee Retirement Systems
the control of the plan designer. Incorporating a direct offset of social security into a benefit program ... like to make a point about the need for special care in connection with the selection of certain of the ...- Authors: Thomas P Bleakney, R Alvin Field, Hugh Gillespie, Ronald J W Smith
- Date: May 1975
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Public sector plans
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Public Plans Negotiations - Part 2 of Pension Negotiations Seminar
you know what’s been going on with cost of health care. So, the issue for the actuary then is, do we ... what’s the cost. They don’t care about actuarial present values. They don’t care about actuarial liabilities ...- Authors: Paul Angelo, John Bartel, Robert A Blum
- Date: Jun 2002
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Public sector plans
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Pensions - Public Employee Pension Plans
Pensions - Public Employee Pension Plans This discussion explores advanced funding of pension benefits ... funding the benefits of new entrants.) 6. The primary reason for funding is to guarantee the payment ...- Authors: Thomas P Bleakney, William R Hall, James E Hoskins, Reinhard A Hohaus, William F Marples, Alan A. Groth, Robert Hugh Little, Ralph R Nelson
- Date: Jan 1961
- Competency: External Forces & Industry Knowledge
- Publication Name: Transactions of the SOA
- Topics: Pensions & Retirement>Public sector plans
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Pension Plan Problems of State, Provincial, and Local Governments
from the press and other interested parties. The primary mission of the Task Force was the development of ... which offsets their pensions by one- half of the primary Social Security benefit payable at age 62. Finally ...- Authors: Samuel Eckler, James S Rubie, William David Smith, William Thomas
- Date: Oct 1976
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Public sector plans
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Public Employee Retirement Plans
Public Employee Retirement Plans This panel discussion focuses on the funding of public employee ... PERISA's set up by the states. A third might be direct intervention by the Academy or the Society upon ...- Authors: E Allen Arnold, Russell Mueller, A Haeworth Robertson, Jonathan Schwartz, Robert Kalman
- Date: May 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Public sector plans
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Public Retirement Plans
Public Retirement Plans This panel discussion is about the latest developments in ... SocialSecurity integration, some of the plans use full primary insurance amount (PIA) offsets, and to try to bring ...- Authors: Thomas P Bleakney, Richard O Goehring, Drew Anthony James, Patricia F Wiegert
- Date: Jun 1991
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Public sector plans