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: 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: 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 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.

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 article provides a guide to setting discount rates. Guidance within FAS 106 and FAS 87 is reviewed in light of evolving practice and business climate.

Description: This excerpt from the 2001 Annual Report of the Board of Trustees of the Federal Hospital Insurance Trust Fund describes the basic methodology and assumptions used in the estimates for the intermediate assumptions. Also presented are the projections of program costs under the twp alternative sets of assumptions.

Description: The results of new research on the current state and future opportunity of the retirement market in China.

Description: The Internal Revenue Service “the Service” or “IRS” recently released Technical Advice Memorandum 200939019 “the TAM”. The TAM initially caused a stir among some in the insurance tax industry because it disallows a tax deduction that was permitted on the NAIC Annual Statement hereinafter “NAIC statement”. Specifically, the TAM states that unpaid loss adjustment expenses “LAE” for retiree medical benefits may only be deducted in the tax year in which the benefits are included in income by the employee who earned the benefits, despite the fact the amounts were properly included on the NAIC statement and regardless of deductibility of the unpaid LAE under the Internal Revenue Code “the Code”. This article discusses the memorandum.

Description: Most industry professionals acknowledge that funding retirement needs will almost always require disciplined savings over a period of decades. Today, we are less than 30 years from the second half of the 21st Century. However, a majority of the Millennial and Gen Z generations are either not eligible for or are not using today's tax-preferred options for funding retiree medical and Long Term Care (LTC).