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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 ...- Authors: Gerald Lee Giesecke
- Date: Jan 2003
- Competency: External Forces & Industry Knowledge
- Publication Name: Actuarial Research Clearing House
- Topics: Pensions & Retirement>Pension accounting
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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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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 ...- 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
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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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Finding A Solution For OPEB In The Private Sector
post employment non-pension benefits such as health care and life insurance. This article focuses on the ... post employment non-pension benefits such as health care and life insurance. This obligation is maybe a trillion ...- Authors: Michael Frank
- Date: Feb 2008
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Pension accounting; Pensions & Retirement>Public sector plans
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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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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 ...- 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
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Does Process Really Matter In Limited-Scope Projects?
Does Process Really Matter In Limited-Scope Projects? This article from The Actuary discusses ... timing of the event. This unfortunate outcome is a direct result of the limited–scope review that did not ...- Authors: David E Weissner
- Date: Dec 2004
- Competency: External Forces & Industry Knowledge
- Publication Name: The Actuary Magazine
- Topics: Pensions & Retirement>Pension accounting