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.

Description: This paper models the extent of the tax dollars being lost by the government today because of Qualified Pension Plans and IRAs, and then goes on to project the extra revenue that will accrue to the government from these same pension plans when the baby boomers retire.

Description: Panelists discuss the current and developing old-age crisis from a world perspective and a U.S. perspective, and also look at it from a futurism perspective. From the 1997 Record of Society of Actuaries, Vol. 23, No. 3.

Description: This paper identifies and discusses issues affecting retirees’ abilities to successfully navigate medical insurance choices after their employer retiree medical insurance group benefit plan has been terminated and replaced by an outsourced health reimbursement account (HRA) providing accessibility to a stipend through eligible medical insurance claims submissions.

Description: This presentation discusses the size of potential liability, taxation of benefits, deductibility of contributions, future inflation effect, projected decline in governmental benefits, and financial accounting requirements for non-pension post retirement benefits. From Record of the Society of Actuaries Vol. 10, No. 4A.

Description: Attendees are updated on the Government Accounting Standards Board's GASB progress in establishing new recognition and disclosure requirements for post retirement benefits other than pensions. From the Record of the Society of Actuaries, Volume 29, No. 2, Session 25pd.

Description: ASOP No. 6 Exposure Draft Provisions Relating to Community Rated HMO Contracts by J. Richard Hogue from Pension Section News, February 2002, Issue No. 48.

Description: This discussion on Group Insurance covers continuing group life insurance on retired employees and whether it is better to purchase with a single premium or use the regular one-year term method. It also covers the continuation of group hospital insurance after retirement. From Transactions of Society of Actuaries 1949, Vol. 1, No. 1.

Description: This article provides an overview of the laws and regulations governing pension funding and suggests analysis which will enable the plan sponsor to capitalize on contribution options and coordinate long and short term funding strategies.

Description: This paper discusses whether the use of relatively risk-free discount rates are appropriate under assumptions of substantial continuation of plan design and greatly increasing per capita payments, when the plan sponsor can dramatically change future cash flows. From Current Pension Actuarial Practice in Light of Financial Economics Symposium, M-RS04-1.