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 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.