Description: This discussion reviews accounting for non-pension post-retirement benefits. Current FASB developments, Funding issues, Assumptions and methodology are examined. From Record of Society of Actuaries, Vol. 9, No. 4.

Description: This session discussion is about postretirement health benefit funding, corporate-owned life insurance COLI, trust-owned life insurance TOLl, settlement contracts, 401 h and pension plan asset transfers. From Record of Society of Actuaries Vol. 18, No. 1A.

Description: This panel will present a discussion of retiree health issues with a special focus on current developments with respect to Financial Accounting Standard FAS 106. From the Record of the Society of Actuaries, Vol. 21, No. 4b.

Description: This presentstion is about acccounting standards around the world for retirement plans and postemployment benefits. From the Record of the Society of Actuaries Vol. 19, No. 4B.

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: 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 session discussion is about the retiree health and life insurance plan design, retiree cost sharing arrangements, cost containment alternatives, trend considerations, funding assumptions for self-insured arrangements, single premium insurance pricing considerations and FASB draft update. From Record of Society of Actuaries Vol. 16, No. 1.

Description: This paper identifies and discusses issues affecting retirees’ abilities to successfully navigate medical insurance choices after their employer retiree medical insurance group benefit plan has been terminated and replaced by an outsourced health reimbursement account (HRA) providing accessibility to a stipend through eligible medical insurance claims submissions.

Description: Attendees are updated on the Government Accounting Standards Board's GASB progress in establishing new recognition and disclosure requirements for post retirement benefits other than pensions. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 25pd.

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.