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 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: 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 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 session discussion is about the impact of Financial Accounting Standards Board FASB exposure draft, current regulatory environment, tax implications, techniques for estimating potential liabilities, design techniques for controlling liability. From Record of the Society of Actuaries Vol. 12, 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 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.