The Handbook of Employee Benefits: Design, Funding, and Administration, Volume 2Jerry S. Rosenbloom The first volume of a two-volume set covers the regulatory environment of employee benefits plans--legislation, rules, regulations; medical benefits and issues, including chapters on managed care HMOs, PPOs, and long term care; disability income and other welfare benefit plans; cafeteria and retirement and capital accumulation plans. Provides practical and authoritative information for managers. Annotation copyright by Book News, Inc., Portland, OR |
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40 pages matching actuarial cost methods in this book
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Contents
PART | 2 |
PART | 8 |
FUNCTIONAL APPROACH TO EMPLOYEE BENEFITS | 15 |
Copyright | |
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Common terms and phrases
accrued benefit actuarial cost methods actuarial present value additional allocated amortization amount annual annuity average balance basis beneficiaries benefit pension plans cash communications contract corporate coverage December 31 deductible defined benefit pension defined benefit plan defined contribution plan determined disability distribution earnings eligibility employee benefit plans employer contributions ERISA example excess excise tax FASB fiduciary financial statements funding future gain or loss group insurance highly compensated employees income individual insurance arrangement insurance company insurance plan interest Internal Revenue Service investment limit loss experience minimum multiemployer plans nondiscrimination normal cost paid claims participant's participants PBGC pension cost percent percentage period plan assets plan benefits plan's premium arrangement present value prior service cost profit-sharing plan programs qualified plan qualified retirement plan received regulations reserve risk rules Section self-funding SFAS small business termination trust unfunded vested