Announcement: SOA congratulates the new FSAs, ASAs and CERAs for July 2021.

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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 ...

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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
  • Retiree Health Issues
    assumptions, depending upon when you measure health care trend, you can get very different readings. There ... the rate given in disclosure, the near-term health care trend rate will frequently change as much as 100 ...

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    • Authors: Robert J Barry, Ethan Kra, Fred C Lindgren, Dave Bond
    • Date: Oct 1995
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical
  • Accounting Standards for Pension and Employee Benefits Around the World
    yearly basis, to adjust for inflation. This is in direct contradiction with the U.S. accounting principles ... benefits into the retirement zone. This has been a direct result of many of the problems with the local Medicare ...

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    • Authors: David Healy, Robert Heitzman, Gareth Richard Williams
    • Date: Oct 1993
    • Competency: External Forces & Industry Knowledge
    • Publication Name: Record of the Society of Actuaries
    • Topics: Global Perspectives; Pensions & Retirement>Pension accounting; Pensions & Retirement>Retiree medical