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 6.
16. lappuse
... cost accrual or " normal cost , " which for 1988 would be about $ 14 billion . This compares with $ 9 billion in PAYG Costs . Projected company contributions for advance funding would grow slowly from the $ 32 billion level in 1988 to ...
... cost accrual or " normal cost , " which for 1988 would be about $ 14 billion . This compares with $ 9 billion in PAYG Costs . Projected company contributions for advance funding would grow slowly from the $ 32 billion level in 1988 to ...
25. lappuse
... average expected cost of providing early and normal retiree health benefits ; 2. made assumptions about worker and retiree mortality , the percent- ages of workers retiring at ages 60 and 65 , and future medical inflation rates ; and 3 ...
... average expected cost of providing early and normal retiree health benefits ; 2. made assumptions about worker and retiree mortality , the percent- ages of workers retiring at ages 60 and 65 , and future medical inflation rates ; and 3 ...
36. lappuse
... cost for cohorts of retirees younger than 65 is higher until they reach age 65 than for other retirees , as the ... normal retiree health costs , and the initial numbers of retirees . Also , we used certain mortality , medical ...
... cost for cohorts of retirees younger than 65 is higher until they reach age 65 than for other retirees , as the ... normal retiree health costs , and the initial numbers of retirees . Also , we used certain mortality , medical ...
37. lappuse
... normal age of 65 . Benefits Projected for Each 5 - Year Cohort Table V.4 : Projected Benefits of the Cohort Ages 45 ... cost per retiree Benefit payout ( billions ) Present value ( billions ) 1988 2.02 1.30 1993 1.97 1.28 1998 1.91 ...
... normal age of 65 . Benefits Projected for Each 5 - Year Cohort Table V.4 : Projected Benefits of the Cohort Ages 45 ... cost per retiree Benefit payout ( billions ) Present value ( billions ) 1988 2.02 1.30 1993 1.97 1.28 1998 1.91 ...
38. lappuse
... Normal Cost Calculated The normal cost is the portion of the PVFB of active workers attributed to the current year . In the projected unit credit method , the normal cost is often defined as a fraction of a worker's PVFB , the numerator ...
... Normal Cost Calculated The normal cost is the portion of the PVFB of active workers attributed to the current year . In the projected unit credit method , the normal cost is often defined as a fraction of a worker's PVFB , the numerator ...
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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