Description: Discussion of the use of traditional individual insurance products for pension plans of employers with small numbers of employees. Also discusses the new products in use, or under development for such plans. Also discusses the pros and cons of shifting individual policy funded plans to some other basis when the number of participants becomes larger. Finally, a discussion of products and methods under development in contemplation of enactment of a Keogh-type bill to provide retirement benefits for the self-employed?

Description: This is a discussion about employee benefit plans after retirement. The following questions are addressed: 1. To what extent are death benefits and medical benefits for employees and dependents kept in force after the employee retires?, 2. Where there is a continuation of such benefits for a retired employee or his dependent, what special problems can result from remarriage or reemployment, or in the event of the enactment of a federal plan?, 3. What methods of paying for or funding such costs are used?, and 4. What are the tax implications to both the employee and employer of the various approaches? Also discussed are insured vs. non-insured plans and valuation standards for pension plans. From Transactions of Society of Actuaries 1964, Vol. 16 Pt. 2.