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.

Description: The following topics were discussed at concurrent sessions: 1. Pension benefit security bill, 2. Variable insurance products, 3. Trends in hospital and medical care utilization, 4. Insurance distribution and marketing systems, 5. Deferred and incentive compensation, 6. Annual Statement accounting, 7. Social Security and employee benefits in western Europe, 8. Individual medical expense insurance, 9. Reserves and related problems for variable annuities and cost-of-living benefits, 10. Topics for consulting actuaries, 11. Profit and other objectives in group operations, and 12. Life insurance operations overseas- problems and opportunities. From Transactions of Society of Actuaries, 1969 Vol. 21 Pt. 1 No. 61.

Description: This far-ranging discussion of health insurance and employee pensions discussed expansion of health insurance plans to encompass the additional forms of medical care and treatment, intercompany studies of mortality and morbidity, accidental death coverage are written on a twenty-four-hour basis or as travel accident, dental care insurance, survivorship benefits, employer-sponsored death benefits incorporated into qualified pension plans, and other topics. From Transactions of Society of Actuaries 1963, Vol 15 Pt. 2

Description: This paper presents a discussion on the paper titled, 'Work Life Expectancy as a Measure of Damages' by Thomas C. Smith and Frank L. Griffin, Jr. The technical aspects of the original paper are discussed, legal precedents for damage findings, and additional factors to be considered in determining damages.

Description: This paper examines the risks involved with equity investing for pension funds. From Transactions of Society of Actuaries 1959, Vol. 11, No. 31.

Description: This is a discussion about the Opinion No. 8 Bulletin on accounting for the cost of pension plans that was recently issued by the Accounting Principles Board of the American Institute of Certified Public Accountants and the effect this bulletin will have on the preparation of actuarial valuations of pension plans. Also discussed is the use of level-premium life insurance in connection with employee benefit plans and the underwriting, actuarial and other problems encountered in the design and marketing of such plans. Finally, the discussion moves to the marketing, underwriting and administration of vision care and prescription drug benefits, and the advantages and disadvantages of providing survivor benefits in group life and qualified pension plans. From Transactions of Society of Actuaries 1967, Vol. 19 Pt. 2, No. 53.

Description: This paper examines the valuation of assets and poses the following questions: A. What bases, other than cost or market, are in use for valuing pension trust assets and acceptable under the Internal Revenue Code and Rulings? and B. How can a retirement plan having assets valued on a book or cost basis utilize existing unrealized appreciation for purposes of improving benefits or reducing current funding costs without changing to a market value basis? From Transactions of Society of Actuaries 1961, Vol. 13, Pt. 2.

Description: Both company and employee objectives with regard to pension plan funding tend to enhance employee security in its broadest sense, and differences are primarily those of emphasis. Company stress is apt to be on flexible pension contributions within the framework of stable long-range costs, while employee stress- when not on increased benefits- is likely to be on the funding of accrued benefits. The purpose of this paper is to examine certain funding guidelines which reflect both viewpoints in a logical and consistent fashion. It is concerned with principles as well as with the broad impact of actuarial assumptions and cost methods but is not concerned with specific application of the latter. From Transactions of Society of Actuaries 1966, Vol. 18, Pt. 1, No. 51.

Description: The objective of this forum was to bring together basic factual material and to discover a good cross section of actuarial thinking in this field. From Transactions of Society of Actuaries 1950, Vol. 2, No. 2.

Description: Discusses relationships with clients: fees and billing methods, communications with clients, responsibility of initiating work when on retainer, special problems with insurer clients, special problems with collectively bargained pension and welfare plans, conflicts of interest, and confidentiality.