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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 ...- 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
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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) ...- 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
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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 ...- 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
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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 ...- 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
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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 ...- 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
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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 ...- 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
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FASB Discussion Memorandum - An Update
nearly a decade earlier. But first it had to take care of the difficult matter of the accounting by pension ... benefits, principally life insurance and health care bene- fits. Many of us urged separation of that ...- Authors: Barnet N Berin, Dale L Gerboth, Jeffrey Groves, Daniel F McGinn, J Matthew Singleton
- Date: Apr 1984
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Pensions & Retirement>Pension accounting; Public Policy
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FAS Nos. 87 And 88
you know, in 1985. Pension accounting is the primary focus of our session. What rm going to deal with ... revocable. 2) It relieves the employer or the plan of primary responsibility for the PBO. 3) It eliminates signifi- ...- Authors: Elinor V Bowman, Scott B Gildner, Joseph W Kelly, D Gerald Searfoss
- Date: Oct 1989
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]; Pensions & Retirement>Pension accounting
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ERISA Tax Forms
any control or significant financial interest, direct or indirect, in the surety company or its agents ... of benefits not included in 11. Enter only the primary method monthly pension beginning at the age the ...- Authors: Gregg L Skalinder
- Date: May 1979
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Tax accounting; Pensions & Retirement>Pension accounting
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Financial Accounting Standards Board FASB, Disclosure, Accounting, and Reporting for Pension Plans
DISCUSSION--CONCURRENT SESSIONS of the FASB, the primary purpose of a plan's financial statement is to enable ... prepare a financial statement for his business. Its primary purpose is to enable current and potential creditors ...- Authors: George L Berish, Robin G Holloway, Robert J. Marzec, E. Robert Hoffman
- Date: May 1980
- Competency: External Forces & Industry Knowledge
- Publication Name: Record of the Society of Actuaries
- Topics: Financial Reporting & Accounting>Financial Accounting Standards Board [FASB]; Pensions & Retirement>Pension accounting