MODERATOR
:
John J. Schubert, ASA, MAAA, FCA
PRESENTER
(S):
Ward A. Brigham, FSA, MAAA
Barbara P. Niehus, FSA, MAAA
Dale H. Yamamoto, FSA, MAAA, EA, FCA
Description
Many retirees receive health insurance benefits through their former employer's medical plans. Over the
last 5–10 years, the prevalence of retiree medical plans has been impacted by many factors. Topics will
include:
• What have been the current trends in providing retiree benefits? What are current employer
strategies and how might they be expected to change?
• What will be the impact of GASB 43 and 45? What did we learn from FAS 106?
• What happens to retiree benefits in bankruptcy (Section 1114 Committees)?
• How have product offerings in the marketplace responded to changes such as Medicare Part D?
You'll learn more about the prevalence, nature and anticipated future of retiree medical benefits. This will
help better define the forces affecting retiree benefits and provide additional background that plan
sponsors and their advisors need in order to make decisions regarding these benefit plans.