Preface
Chapter 1 Introduction
Chapter 2 Erosion of Retiree Health Benefits
Chapter 3 Medicare
Chapter 4 Retiree Benefit Design
Chapter 5 Funding
Chapter 6 Legal Issues
Chapter 7 Accounting under FAS 106
Chapter 8 Other Accounting
Chapter 9 Actuarial Methods and Assumptions
Appendix A Retiree Group Benefit Design
Appendix B Medicare Part D
Appendix C Key IRS Code and Regulation
Appendix D Cases Regarding Retiree Health Care
Appendix E Health Practice Note 2006-3
Appendix F Measuring Retiree Group Benefit Obligations
Bibliography
Index
Appendices contain detailed information about Medicare Part D, tax law, typical plan design, case law and current actuarial practice.
This unique new book covers all aspects of the dynamic field of retiree group benefits.
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This unique new book covers all aspects of the dynamic field of retiree group benefits. ABOUT THE AUTHOR Dale Yamamoto is a principal with Hewitt Associates in Lincolnshire, Illinois. Prior to joining Hewitt in 1991, Dale had 16 years of professional actuarial experience, emphasizing all phases of actuarial services and employee benefits. Nine of the 16 years were with another major consulting firm where he last served as the national group actuarial resource for the company. Dale has also held positions as the corporate actuary for a Fortune 50 company and as a group actuary for two major insurance companies. He chaired the 2000 Technical Review Panel appointed by the Medicare Board of Trustees to review the financial methods and assumptions of the Medicare program. Dale has testified before Congress on the topic of health care and Medicare reform. He has served on the Board of Governors of the Society of Actuaries and the Board of Directors of the Conference of Consulting Actuaries. Dale is a Fellow of the Society of Actuaries, a Fellow of the Conference of Consulting Actuaries, a Member of the American Academy of Actuaries and a Member of the National Academy of Social Insurance. He holds a B.S. degree in mathematics from the University of Nebraska.
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Theory of Interest and Life Contingencies with Pension Applications + Solutions Manual
