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  • FAS 106 - Accounting for OPEBS
    FAS 106 - Accounting for OPEBS Discussion of GAAP accounting for post employment benefits and FAS 106 ... ncial Accounting Standards Board=FASB;Health care costs;Inflation;Macroeconomics;Pension accounting;Post-employment ...

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    • Authors: Vincent Amoroso, Dennis M Polisner, Diana J Scott, Stephen Eisenstein, Martha Marcon
    • Date: May 1992
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations; Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
  • IRS Limitations on Integration of Defined Benefit Pension Plans with United States Social Security
    Integration of Defined Benefit Pension Plans with United States Social Security In this paper, the author ... author presents the statutory and regulatory rationale for the Internal Revenue Service, ‘IRS,” position on ...

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    • Authors: Vincent Amoroso
    • Date: Oct 1982
    • Competency: External Forces & Industry Knowledge>Actuarial methods in business operations
    • Publication Name: Transactions of the SOA
    • Topics: Pensions & Retirement>Pension legislation and regulation; Public Policy