options for retiree life insurance liability

Medicare and Retiree Plans -- Employers -- Aetna
Discover health insurance and benefits that are easily customized to meet your needs. You can . We have a number of options for early retirees not eligible for Medicare: . Save on current retiree health benefits while reducing future liability.
http://www.aetna.com/plans-services-health-insurance/detail/medical-insurance/medicare-and-retiree-health-insurance-plans.html

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Funding Options For Retiree Medical Benefits
boomers are becoming eligible for retirement benefits at . unfunded liability for other post-employment benefits . options that can be used to more effi- .
https://www2.mullintbg.com/Files/funding_options_for_retiree_medical_benefits.pdf

Changes to retiree health benefits going to City Council on ...
Change the eligibility for health insurance benefits to retirees who are . Continue to evaluate options - Evaluate additional changes to retiree health plans that . The City Council first discussed the retiree health insurance liability issue at a .
http://www.okc.gov/retirees/

Corporate Retiree Health Benefits Threatened By Financial ...
Prefunding Options. Few companies now prefund their liabilities for retiree health benefits because no ready means to do so is in the tax code. The Internal .
http://www.questia.com/googleScholar.qst?docId=5001678805

GASB 45 LIABILITY
RETIREE HEALTH INSURANCE. and. GASB 45 LIABILITY. Campus Seminar. June 2007. Presented by the. Benefits Liaison Group. BENEFITS LIAISON .
http://www.admin.mtu.edu/hro/forms/gasb45presentationforcampus.ppt

Transcript of WebCast: Public Retirement Benefits-Options for the ...
Transcript of WebCast: Public Retirement Benefits-Options for the Future. Hello, I' m Jason Sisney of the Legislative Analyst's Office. This presentation is about .
http://www.lao.ca.gov/webcasts/2011/pub_retirement_bens/public_retirement_benefits_transcript.aspx

GAO-10-61 State and Local Government Retiree Health Benefits ...
Nov 30, 2009 . pay-as-you-go basis, one option for addressing their liability is to prefund some or all of the retiree health benefits before employees retire. By .
http://www.gao.gov/new.items/d1061.pdf

Reduce Taxpayer Liability for Contractor Post-Retirement Benefits
Reduce Taxpayer Liability for Contractor Post-Retirement Benefits . replaced them with defined contribution retirement options.16 Much of the transition away .
http://www.cagw.org/assets/reports/reduce-taxpayer-liability-for-contractor-post-retirement-benefits.pdf

Retiree Solutions - Prudential
By transferring the liability of employer-paid life insurance for retirees, . there will be a growing need for affordable and easy-to-obtain life insurance options.
http://www.prudential.com/view/page/public/18574

Implications of Health Reform for Retiree Health Benefits
provision affecting early retiree benefits, increases to the cost of providing drug benefits . compared with other available options. . that required employers to report their retiree health liabilities in the footnotes to their annual financial reports.
http://www.ebri.org/pdf/briefspdf/EBRI_IB_01-2010_No338_RetHlth1.pdf

NEBCO - Group Benefits. Individual Attention.
We understand FASB liability regulations, customer service issues, voluntary plan . Our Retiree Benefit Advantage™ allows companies to move retiree benefits out of . Our breadth of options and unsurpassed industry knowledge allow us to .
http://www.nebenefit.com/RBA.aspx

Retiree Medical Benefit Funding Alternatives for Employers
The magnitude of unfunded retiree medical liabilities has increased . The purpose of this article is to examine options available to employers as they try to manage . to either terminate or scale back the medical benefits provided to retirees.
http://www.abiworld.org/committees/newsletters/health/vol6num5/retiree.html

The Retiree Medical Benefit Crisis
liabilities. This paper focuses on funding options – in particular the efficient option of funding through life insurance with or without a captive structure – for retiree .
http://www.zurichna.com/internet/zna/sitecollectiondocuments/en/globallife/the%20retiree%20medical%20benefit%20crisis.pdf

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Fact Sheet Title
pension retiree benefits such as health care, life insurance, vision plans, and dental . In reality, employers have a variety of options for dealing with the new . lead to an exaggerated sense of urgency to deal with liabilities and a harmful .
http://www.nea.org/assets/docs/HE/GASBmythfact.pdf

Due Diligence
of the unfunded and unrecorded liabilities attributed to the post-retirement medical, active health and welfare, . Liability for benefits and compensation earned, in whole or in part, prior to transaction, but . stock options/equity-linked promises .
http://www.erlimited.com/resources/M-n-A_Due_Diligence.pdf

Benefits Sustainability Decision Document
liabilities, actuarial funding method, cost drivers, employee contribution rates, . Option 4: Provide retiree health benefits only to those employees who retire .
http://mlis.state.md.us/other/BenefitsSustainabilityCommission/121310-DecisionGuidePresentation.pdf

Weighing the Options for Retiree Drug Coverage - Health ...
These trusts move the liability of retiree benefits off the balance sheet, which is . Under the options presented by Medicare Part D, employers have several .
http://www.hrmreport.com/article/Weighing-the-Options-for-Retiree-Drug-Coverage/

SPECIAL ISSUES IN MERGERS AND ACQUISITIONS: EMPLOYEE ...
Addendum E Sample provision regarding assumption of stock options. II. SIGNIFICANCE OF . seller's employee benefit plans and plan liabilities as a matter of law. B. . employees post-retirement medical and life insurance benefits that can .
http://www.smithlaw.com/content/pa/Misc/SIMAEmployeeBenefits.pdf

Retiree Benefits - AmWINS
Group BenefitsCurrently selected . Opportunities in Retiree Benefits . Medicare Part D. By providing enhanced coverage options to meet retiree medical and . their FAS 106 liabilities, as this impacts their post retirement benefit obligations.
http://www.amwins.com/GroupBenefits/RetireeBenefits/Pages/default.aspx

USDA Forest Service: Benefits
Forest Service employees enjoy a flexible range of benefits in working for the . Change plans or options during annual Open Season without restrictions! . employees can continue their health insurance coverage into retirement with a full . and managers for up to one-half of the cost of professional liability insurance, .
http://www.fs.fed.us/fsjobs/forestservice/benefits.html

Options for Managing the Cost and Risk Associated with Retiree ...
Dec 1, 2007 . benefits with Medicare — has been the traditional method employers have used to control costs. There are, however, other options for .
http://www.sibson.com/uploads/ca8dc798631ace5266ac0e59e7dad9e5.pdf

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Retiree Health Care: A Growing Cost for Government
Feb 17, 2006 . We then discuss the magnitude of financial liabilities for retiree health benefits and offer policy recommendations and options for governments .
http://www.lao.ca.gov/2006/ret_hlthcare/retiree_healthcare_021706.htm

Health Insurance Options for Retirees
Retiree Life Insurance Option…………………………….…20. Frequently Asked . HealthCare's normal liability, then CIGNA HealthCare will pay the balance due.
http://www.charlottefl.com/outreach/HRForms/Risk/RetireeOptions.pdf

AN EXPLANATORY GLOSSARY OF POST EMPLOYMENT ...
Apr 16, 2010 . (such as health plans or dental/vision care), and retirement benefits (including . funding options, and the impact of UCRP on UC's financial integrity. . the future liability, and thus the amount of required contributions each .
http://www.universityofcalifornia.edu/senate/PEB_Glossary.pdf

Design Your Retiree Medical Plan for Maximum Flexibility
The actuarial expense is a function of the actuarial liability of the plan, . Eligibility for retiree medical benefits is typically defined as attaining a certain age and . Moving among these financial commitment options determines the level of risk .
http://www.aon.com/about-aon/intellectual-capital/attachments/human-capital-consulting/Retiree_Medical_FINAL.pdf

Retirement Benefits - Business Insurance
Retirement Benefits Subscribe to RSS feed for 'Retirement Benefits' . Federal Retirement Thrift Investment Board will include a Roth option for federal . The unfunded liabilities of the California State Teachers' Retirement System climbed .
http://www.businessinsurance.com/section/topics?tagID=82

Accounting for the Cost of Retiree Health and Other Benefits (GASB ...
Mar 11, 2008 . In total, this liability is estimated to top $1 trillion. . The opportunities and pitfalls of the options open to states are discussed in this report. . The treatment of retiree benefits other than pensions is changing as the result of a .
http://www.cbpp.org/cms/index.cfm?fa=view&id=1192

Tax Liability on WRS Benefits - ETF
Wisconsin Retirement System (WRS) benefits. The tax treatment of WRS . for information on your state tax liability with . based on the option you select (your .
http://etf.wi.gov/publications/et4125.pdf

Emeriti Retirement Health Solutions: About Emeriti
TIAA-CREF, Savitz, Aetna Life Insurance, and HealthPartners (in MN only) are . Provide institutions with an option to offer retiree health care benefits on a defined contribution basis (thus avoiding the creation of any new unfunded liabilities).
http://www.emeritihealth.org/about.php

Retiree Health VEBAs: A New Twist On An Old Paradigm ...
obligations to pay retiree health benefits in exchange for making a significant payment to the VEBA . balance sheet accounting liability for the retiree benefits . . defined benefit pension plan (this latter option is also available to private sector .
http://www.kff.org/medicare/upload/7865.pdf