Description: Panelists discuss the current and developing old-age crisis from a world perspective and a U.S. perspective, and also look at it from a futurism perspective. From the 1997 Record of Society of Actuaries, Vol. 23, No. 3.

Description: Presented at May 2000 Spring Meeting. The Balanced Budget Act of 1997 dramatically changes the competitive landscape for Medicare products by establishing the Medicare+Choice program. This session recaps the Balanced Budget Act's impact on payment rates for capitated plans and the effects that the changes have made on benefit design and enrollment trends in certain geographical areas.

Description: The Medicare Modernization Act has created numerous opportunities and as many questions for insurers as well as employers that provide retiree medical coverage. This session focuses on Medicare Part D and new accounting standards. From the Record of the Society of Actuaries, Vol. 31, No.2, Session 38

Description: Presented at May 2000 Spring Meeting. Examines benefit plan design dynamics, including FAS 106 impacts, involved in Medicare retiree plans by discussing some typical examples.

Description: This session is about postretirement: SFAS 106, plan design alternatives for controlling cost, funding the liability [VEBAs and Section 401[h], COLI, TOLI], retiree cost-sharing arrangements, trend considerations, controlling Medicare cost and effect of recent changes in Medicare. From Record of Society of Actuaries Vol. 18, No. 1B.

Description: This session discussion is about the practical problems involved in evaluating post retirement benefits. A case study illustrating the differences between employer and employee viewpoints is reviewed. From Record of the Society of Actuaries Vol. 15, No. 3A.

Description: This session is about the contrasting views between a health actuary and a pension actuary performing the final analysis required under FAS 106 for postretirement medical benefits. From the Record of the Society of Actuaries Vol. 20, No. 3A.

Description: Presented at April 1985 Spring Meeting. This session discussed: Potential liability, Design techniques for controlling liability, Effect of inflation, Effect of medicare change, Financial accounting requirements, Funding vehicles and methods.

Description: This session discussion is about funding strategies for postretirement health benefits. Topics discussed include VEBAs, 401[h] plans, 501[C]9 plans, stock ownership plans, dedicated profit sharing, HSA, impact to FAS 106 expenses, and investment vehicles. From Record of Society of Actuaries Vol. 19, No. 1B.

Description: This session discussion is about postretirement health benefit funding, leveraged corporate-owned life insurance, trust-owned life insurance, settlement contracts, 401h and pension plan asset transfer. From Record of Society of Actuaries Vol. 17, No. 3B.