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  • A Pension Benefit Allocation Using Widget Accounting
    extended to post-service medical care funding. For post-service medical care, however, the rationale does ... PUCIAS, since the rates of inflation for medical care and salary do not cancel. There is also a question ...

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    • Authors: Gerald Lee Giesecke
    • Date: Jan 2003
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Actuarial Research Clearing House
    • Topics: Pensions & Retirement>Pension accounting
  • Employee Benefit Plans
    Employee Benefit Plans This is a discussion about the Opinion No. 8 Bulletin on accounting ... marketing, underwriting and administration of vision care and prescription drug benefits, and the advantages ...

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    • Authors: John C Antliff, Ernest A Arvanitis, James A Attwood, Robert L Barnes, John H Biggs, John M Bragg, William H Burling, John E Champe, Keith H Cooper, William H Crosson, Richard Daskais, J Martin Dickler, William A Dreher, Richard H Hoffman, Shepherd M Holcombe, Marvin L Kornhauser, Theodore J Kowalchuk, A Henry Kunkemueller, John A MacDougall, Robert Charles McQueen, Russell L Millman, Joseph W Moran, Stanley L Olds, Jay C Ripps, Walter Rugland, George B Trotta, William C Wirth, Gilbert E Kerns, John Hanson, Frank L Griffin, John Dyer, Harrison Givens, Blackburn H Hazlehurst, Donald R Anderson, Dorrance C. Bronson, Frederick P Sloat, A Charles Howell, William Kolb White, Harry D Morgan, David G Goddard
    • Date: Apr 1967
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Life Insurance; Pensions & Retirement>Pension accounting
  • Digest of Discussion at Concurrent Sessions - 1973 SOA Annual Meeting
    insurance protection against the costs of dental care, the rate of growth in number of lives covered ... administration pro- posal makes no provision for dental care. Dental societies and individual dentists are ...

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    • Authors: Society of Actuaries
    • Date: Oct 1973
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Health & Disability>Disability insurance; Health & Disability>Health insurance; Life Insurance; Life Insurance>Group plans - Life Insurance; Pensions & Retirement>Pension accounting
  • Financial Accounting Standards Board FASB Disclosure, Accounting, and Reporting for Pension Plans
    of plan financial reporting by identifying the primary objective of plan financial statements. FASBREPORTING ... FASBREPORTING FOR PENSION PLANS 721 We decided that the primary objective should be to provide financial information ...

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    • Authors: Robert L Bein, Warren D Orloff, Jules M Cassel
    • Date: Jun 1980
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
  • Pension Plan Accounting Under Financial Accounting Standard FAS 87
    other examples of benefits which should be valued care- fully. Excess benefits plans and supplemental ... project the value of assets. The FASB doesn't care how PBO or Accumulated Benefit Obligation (ABO) ...

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    • Authors: Jerry Spigal, John E Stewart, James A Stinchcomb, Dianne Weitzenkamp, David W Dusendschon
    • Date: Oct 1986
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension accounting
  • Employee Benefit Plans
    in the balance sheet only where it represents a direct and legal obligation of the employer. Bulletin ... vested liabilities. The accountants do not seem to care how we go about valuing a plan as long as the costs ...

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    • Authors: M David R. Brown, Kenneth T Clark, Laurence E Coward, Barry F. H. Graham, Donald P Harrington, John C Maynard, Carman A Naylor, Jack W Roberts, Murray A Segal, Walter Shur, Conrad Siegel, Alexander J C Smith, F Eugene Smith, Kurt K Von Schilling, Lear P Wood, David A Wright, Donald C Baillie, Robert Ellis Shalen, Aubrey White, George Arthur Cooke
    • Date: Jun 1967
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Transactions of the SOA
    • Topics: Life Insurance; Pensions & Retirement>Pension accounting
  • The GASB's Principles-Driven Pension Standard
    researching and understanding the attributes of all the primary actuarial cost methods, the GASB decided that the ... earnings of the pension fund over time have a direct reducing effect on the cost of services to taxpayers ...

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    • Authors: Paul Angelo, James Rizzo
    • Date: Oct 2011
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Pension Section News
    • Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Public sector plans
  • Accounting For Non-Pension Post-Retirement Benefits
    discussion, if we have time after the questions on health care have been asked, we will open up the panel to o_ner ... defined contri- bution plans, etc. As far as health care goes, it appears as though right now we are about ...

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    • Authors: Douglas Carey, Timothy S Lucas, Craig A Olney, Ronald L Sevcik
    • Date: Oct 1983
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
  • Perceptions of Pension Liabilities
    resources in financial statements should be of primary relevance to (a) investors (b) creditors and (c) ... such pension obligation should be correlated with direct compensation cost, using an actuarial present-value ...

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    • Authors: David A Daniels, Charles L. Trowbridge, David Landsittel, Ernest Ten Eycek, Patrick Regan
    • Date: Apr 1978
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension accounting
  • Current Pension Actuarial Practice in Light of Financial Economics Symposium: A Re-Evaluation of ASOP 27, Post-Enron - Is It an Adequate Standard of Professionalism?
    come at all. The profession needs to address the direct ethical criticisms at the same time that it debates ... paper draws heavily on published material: the primary technique employed is to tell a story and develop ...

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    • Authors: Frank Todisco
    • Date: Jun 2003
    • Competency: External Forces & Industry Knowledge
    • Topics: Pensions & Retirement>Pension finance; Pensions & Retirement>Pension accounting