Download or read book Employee Benefits written by United States. General Accounting Office and published by . This book was released on 1989 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Understanding New International Accounting Standard 19 written by and published by . This book was released on 1998 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Employee Benefits written by U S Government Accountability Office (G and published by BiblioGov. This book was released on 2013-06 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: Pursuant to a congressional request, GAO reviewed U.S. companies' liabilities for retiree health benefits. GAO found that: (1) as of 1988, U.S. companies had total liabilities of $402 billion for retiree health benefits, of which $227 billion, or about one-fourteenth of the value of all companies' stocks in 1988, was accrued and $175 billion was anticipated; (2) most companies did not fund health benefit liabilities in advance; (3) advance funding would stabilize companies' annual expenditures and make benefits more secure, but would be very costly; (4) by 1992, the Financial Accounting Standards Board (FASB) plans to require companies to report on their financial statements the present value of their liabilities for future retiree health benefits; (5) because of rising retiree health costs and the proposed FASB reporting standards, many companies are increasingly changing their health plans to shift costs to retirees and reduce benefits; (6) many companies believe that they have the right to modify or terminate benefits for active workers and retirees and have language in their plans reserving that right; (7) recent legislation generally prohibits companies that file for bankruptcy from changing or terminating retiree health plans; and (8) Congress may wish to protect retirees' health care coverage by requiring employers to advance-fund such benefits or provide coverage that retirees can buy at group rates.
Download or read book Financial Aspects of the United States Pension System written by Zvi Bodie and published by University of Chicago Press. This book was released on 2008-04-15 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides valuable information and analysis to managers, policymakers, and investment counselors in the rapidly expanding field of pension funding. American workers, too, need answers and insights on how to invest their money and plan for their retirement. fifteen of America's leading financial analysts address such pressing questions as -What is the current financial status of the elderly, and how vulnerable are they to inflation? -What is the impact of inflation on the private pension system, and what are the effects of alternative indexing schemes? -What roles can the social security system play in the provision of retirement income? -What is the effect of the tax code and the Employee Retirement Income Security Act of 1974 (ERISA) on corporate pension policy? -How well funded are corporate pension plans, and is a firm's unfunded pension liability fully reflected in the market value of its common stock? Many of the conclusions these experts reach contradict and challenge popular views, thus providing fertile ground for innovation in pension planning.
Download or read book An Elected Official s Guide to Employer s Accounting for Pensions and Other Post employment Benefits OPEB written by Stephen J. Gauthier and published by Gfoa. This book was released on 2005 with total page 83 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Retiree Health Plans written by United States. General Accounting Office and published by . This book was released on 1993 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An Analysis of Issues Related to Accounting and Reporting for Employee Benefit Plans written by Financial Accounting Standards Board and published by . This book was released on 1975 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Employee Benefit Plans written by June M. Lehman and published by . This book was released on 1987 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting and Auditing for Employee Benefit Plans written by Geoffrey M. Gilbert and published by . This book was released on 1982 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Accounting and Financial Reporting for Pension Plans of Governmental Units public Employee Retirement Systems written by National Council on Governmental Accounting and published by . This book was released on 1980 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Employee Benefits written by United States. General Accounting Office and published by . This book was released on 1989 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Handbook of Employee Benefits and Administration written by Christopher G. Reddick and published by CRC Press. This book was released on 2008-04-09 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: Fiscal realities and changing social priorities are requiring a dramatic shift in the way that benefits are selected and awarded to employees, especially in the public sector. This means that public administrators and policy researchers must consider new parameters and contingencies, both financial and social, when evaluating choices and making pol
Download or read book Pension Mathematics with Numerical Illustrations written by Howard E. Winklevoss and published by University of Pennsylvania Press. This book was released on 1993-03-29 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: A text that quantifies and provides new or improved actuarial notation for long recognized pension cost concepts and procedures and, in certain areas, develops new insights and techniques. With the exception of the first few chapters, the text is a virtual rewrite of the first edition of 1977. Among the major additions are chapters on statutory funding requirements, pension accounting, funding policy analysis, asset allocation, and retiree health benefits.
Download or read book The Future of the Defined Benefit System and the Pension Benefit Guaranty Corporation written by Barbara D. Bovbjerg (au) and published by DIANE Publishing. This book was released on 2005-09 with total page 66 pages. Available in PDF, EPUB and Kindle. Book excerpt: Employer-sponsored defined benefit pension plans (DBPP) face unprecedented challenges in the midst of significant changes in our nation's retirement landscape. Many DBPP & the fed. agency that insures them, the Pension Benefit Guaranty Corp. (PBGC), have accumulated large & growing deficits that threaten their survival. Meanwhile, the percentage of Amer. workers covered by DBPP has been declining for 30 years, reflecting a movement toward defined contribution plans (e.g., 401(k) plans). To address these issues, a diverse group of knowledgeable individuals was convened -- incl. gov't. officials, researchers, accounting experts, actuaries, plan sponsor & employee group rep., & members of the investment community. Charts & tables.
Download or read book Strengthening pension security written by United States. Congress. House. Committee on Education and the Workforce. Subcommittee on Employer-Employee Relations and published by . This book was released on 2003 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Issues in Pension Economics written by Zvi Bodie and published by University of Chicago Press. This book was released on 1987-03-01 with total page 384 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the past several decades, pension plans have become one of the most significant institutional influences on labor and financial markets in the U.S. In an effort to understand the economic effects of this growth, the National Bureau of Economic Research embarked on a major research project in 1980. Issues in Pension Economics, the third in a series of four projected volumes to result from thsi study, covers a broad range of pension issues and utilizes new and richer data sources than have been previously available. The papers in this volume cover such issues as the interaction of pension-funding decisions and corporate finances; the role of pensions in providing adequate and secure retirement income, including the integration of pension plans with social security and significant drops in the U.S. saving rate; and the incentive effects of pension plans on labor market behavior and the implications of plans on labor market behavior and the implications of plans for different demographic groups. Issues in Pension Economics offers important empirical studies and makes valuable theoretical contributions to current thinking in an area that will most likely continue to be a source of controversy and debate for some time to come. The volume should prove useful to academics and policymakers, as well as to members of the business and labor communities.
Download or read book Measuring and Funding Corporate Liabilities for Retiree Health Benefits written by and published by . This book was released on 1987 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt:
