Employee Benefits: Companies' Retiree Health Liabilities Large, Advance Funding Costly : Report to Congressional RequestersThe Office, 1989 - 40 lappuses |
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1.5. rezultāts no 9.
15. lappuse
... workers , as figure 1 shows . The accrued liabilities of $ 227 billion can ... workers retired at the usual age of 65 . 2. For current workers , the ... million retirees ( 29 percent of them early retirees ) are receiving health ...
... workers , as figure 1 shows . The accrued liabilities of $ 227 billion can ... workers retired at the usual age of 65 . 2. For current workers , the ... million retirees ( 29 percent of them early retirees ) are receiving health ...
17. lappuse
... million retirees ( net ) receiving health benefits by 1998 , ( 2 ) 4.4 million active workers age 40 and over , and ( 3 ) 39 percent in medical costs per retiree ( in 1988 dollars ) . But if companies had begun funding their retiree ...
... million retirees ( net ) receiving health benefits by 1998 , ( 2 ) 4.4 million active workers age 40 and over , and ( 3 ) 39 percent in medical costs per retiree ( in 1988 dollars ) . But if companies had begun funding their retiree ...
25. lappuse
... million retired workers received company - sponsored retiree health benefits in 1988 , according to our estimates . We calculated this number as follows : 1. To arrive at the number of covered retirees in 1983 who survived to 1988 , we ...
... million retired workers received company - sponsored retiree health benefits in 1988 , according to our estimates . We calculated this number as follows : 1. To arrive at the number of covered retirees in 1983 who survived to 1988 , we ...
26. lappuse
... million retired workers received pension benefits from private - sector employers in 1983. About 60 percent of active workers whose employers offered group health insurance would have this cover- age continued after retirement , a 1984 ...
... million retired workers received pension benefits from private - sector employers in 1983. About 60 percent of active workers whose employers offered group health insurance would have this cover- age continued after retirement , a 1984 ...
28. lappuse
... million private workers had this kind of insurance . From the HIAA survey , we estimated that about 60 percent of these private workers ( 31.4 million ) in 1983 were in company- sponsored group health plans that continue coverage for ...
... million private workers had this kind of insurance . From the HIAA survey , we estimated that about 60 percent of these private workers ( 31.4 million ) in 1983 were in company- sponsored group health plans that continue coverage for ...
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$9 billion 1988 Retiree Health accrued liabilities actuarial Advance Funding Costly amortization Annual Contributions baseline estimate Begin Advance Funding benefit payouts benefits in 1988 billion in 1988 calculated Consumer Price Index Contributions to Begin CPIMC Data DEFRA early retirees employers Estimate U.S. Companies Estimating 1988 Retiree FASB standards financial statements first-year contributions fund their retiree funding costs Funding Retiree Health future benefits future retiree health GAO's Method health benefit payments health insurance Health Liabilities Large Liabilities and Annual liabilities for retiree Liabilities of $402 Medical Cost Inflation Medicare Method for Estimating million retirees million workers normal cost number of retirees PAYG costs pension plans percentage points postretirement benefits present value projected unit credit PVFB receive retiree health receiving health benefits retire at age retiree health benefits retiree health costs Retiree Health Liabilities retiree health plans retirees receiving Table V.1 unfunded unit credit method VEBA workers and retirees
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1. lappuse - Hearings Before the Subcommittee on Oversight of the House Committee on Ways and Means, 101st Cong., 2d Sess.
35. lappuse - Present values are sums of money that, if invested now at a given rate of compound interest, will accumulate exactly to specified amounts at specified future dates. To convert future benefit payments to PVFBS we used discount "factors" amounts that grow at the assumed interest rate to $1 in specified numbers of years.
26. lappuse - A PROFILE OF GROUP MAJOR MEDICAL EXPENSE INSURANCE IN THE UNITED STATES.
5. lappuse - Funding in advance, as is now done for pensions, would stabilize companies' annual expenditures and make benefits more secure, but would be very costly.
7. lappuse - Act of 1974 (ERISA) to requiring that retirees be allowed to buy health insurance at group rates from their former employers at little or no direct cost to companies.
7. lappuse - However, any broadening of tax preferences will create near-term additional tax losses for the federal treasury at a time when closing the budget deficit is both difficult and important. Even with additional tax advantages, the increasing annual costs that many employers will have to bear JThe Wyatt Company, "Retiree Medical Plans: Problems on the Horizon," The Compensation and Benefits File, Jan.
2. lappuse - Many companies, particularly those with an older work force and many retirees, are concerned that the FASB-proposed disclosure will adversely affect their short-run financial position as portrayed in their financial statements.
3. lappuse - However, with respect to advance funding, federal tax law currently favors retiree health benefit plans less than pension plans.