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- Pension 2012: What Every UK Business Should Know
- Why Act Now? Business leaders have more pressing concerns and may feel 2012 is still a way off. But acting ahead of the regulations gives you time to communicate the changes fully and make adjustments gradually. Reinsurance and risk expert Benfield, which operates...
- Articles 2009-07-01
Additional Resources
- Results of OPEB field test show impact on corporate expenses. (includes related article on the Overview of Post-employment Benefits field test) (impact of the proposed Financial Accounting Standards Board standards on post-employment benefits)
- The Financial Executives Research Foundation conducted a field test of 25 companies to measure the impact of the proposed Financial Accounting Standards Board's Overview of Post-employment Benefits OPEB. The survey found that the OPEB will have significThe Financial Executives Research Foundation conducted a field test of 25 companies to measure...
- Research articles 1989-07-01
- What business needs in order to meet its OPEB obligations. (other post-employment benefits)
- Businesses are working on ways to maintain employee benefits and still meet the Financial Accounting Standards Board's proposed post-employment benefits funding obligations. A proposed legislative program would allow companies to use over-funded pension plans to finance retiree health benefits and set up prefunded post-employment benefits programs on a tax-favored basis.What...
- Research articles 1989-03-01
- The new dilemma of cash versus earnings. (the affect of the Federal Accounting Standards Board's proposed Overview of Post-Employment Benefits on reportable earnings)
- The Financial Accounting Standards Board's FASB draft Overview on Post-employment Benefits OPEB will affect the translation of cash flow into reportable earnings, a concept that reconciles the investment evaluation process of business with that of WalThe Financial Accounting Standards Board's FASB draft Overview on Post-employment Benefits OPEB will affect the...
- Research articles 1989-07-01
- Maximize Your Employment Benefits
- Everyone knows that budgeting, saving, and investing are basic elements of sound financial planning, but sometimes people overlook things that can have a profound effect on their financial situation. Employer-provided benefits is a prime example. 401k plans, Section 125 cafeteria plans (which have nothing to do with eating at work!),...
- White papers
- GASB proposes reporting post-employment benefits. (Top of the news: the complete chronicle of news and trends shaping the profession).
- NORWALK, CONN. -- State and municipal governments are bracing for a fiscal shock as the Governmental Accounting Standards Board proposes that they account for and report the annual cost and outstanding obligations of post-employment benefits not cov NORWALK, CONN. -- State and municipal governments are...
- Research articles 2003-03-17
- Boulder, Colo., Employment Benefits Communications Firm Signs New Customers.
- By Matt Branaugh, Daily Camera, Boulder, Colo. Knight Ridder/Tribune Business News Jun. 26--CallConnect Corp. signed four more customers Monday, increasing the amount of business the Boulder company will do this year by 40 percent, its chief executive said. And...
- Research articles 2001-06-26
- Estimating the Effects of Pharmaceutical Innovations on Patient's Employment Outcomes
- As new medical technologies continue to drive the growing cost of health care in the United States, public and private decision makers have called for more rigorous evaluations of the costs and benefits of pharmaceuticals and other medical technologies. The common practice of ignoring employment benefits of treatment in the...
- White papers 2004-04-08
- GASB statement lets gov'ts account for other benefits
- The Governmental Accounting Standards Board has issued a statement that will, for the first time, give governments guidance on how to accurately report a huge and growing cost: post-employment benefits other than pensions, including the big one - he The Governmental Accounting Standards Board has...
- Research articles 2004-09-06
- Bridgestone/Firestone agrees to provide benefits to national
- The U.S. Dept. of Justice signed a consent decree resolving a lawsuit against Bridgestone/Firestone North American Tire, LLC filed to protect the rights of a national guardsman returning from active duty. As part of the agreement, Bridgestone has agreed to provide employment benefits to a returning member of the Army...
- Research articles 2005-04-01
- Post-Employment Benefits, Economics and Accounting: Moral Hazard and Frail Benefit Designs
- This paper uses economic principles to analyze alternative definitions for end-of-period liabilities under post-employment benefit plans; the candidates, using U.S. nomenclature, are the vested benefit obligation VBO, the accumulated benefit obligation ABO and the projected benefit obligation PBO. In competitive employment markets with rational contracting it is not possible to...
- White papers 2004-11-19
- CalPERS Launches Prefunding Plan for Retiree Health Benefits
- SACRAMENTO, Calif. -- The California Public Employees' Retirement System CalPERS today announced the creation of a new trust fund that allows public employers that contract with CalPERS for employee health benefits to prefund the future cost of their retiree health insurance benefits and other post-employment benefits OPEB.
- Research articles 2007-02-26
- Alexander Forbes aims at smaller players with online benefits plan.
- By Emma Ann Hughes Alexander Forbes Financial Services is aiming to enhance its business consultancy package with the launch of an online employee benefits system. The system, known as Xtrapay, allows employees to set up, manage and adjust their employment benefits,...
- Research articles 2006-07-27
- OPEB: coming to grips with the cost of retiree health care.(other post-employment benefits, Governmental Accounting Standards Board)
- City and county officials across the United States are talking about staff retirement benefits. This reflects the national media scrutiny that pensions--both public and private--have received lately. In addition, the Governmental Accounting Standar City and county officials across the United States are talking ...
- Research articles 2006-05-01
- What benefits employees want.
- Sep 11, 2005 (HR Monthly - ABIX via COMTEX) -- Australian employees are not very satisfied with their non-superanuation employment benefits, new research shows. A survey of 588 ...
- Research articles 2005-09-11
- Financial standards - the unfair albatross - new accounting rule for post-retirement benefits - Column
- THE FINANCIAL Accounting Standards Board FASB has the authority and responsibility to issue or create required standards for financial accounting and reporting. In December, 1990, it issued FASB 106, "Employer's Accounting for Post-Retirement Benefits Other Than Pensions." Before then, most employers used cash basis or pay as you go...
- Research articles 1994-11-01
- Employment Manual Outline
- This template helps to create a handbook to acquaint employees with the working conditions, policies, procedures, and employment benefits in the organization.
- Tools & templates 2004-04-07
- GASB 43 and 45 requirements present formidable challenges.(Governmental Accounting Standards Board)(other post-employment benefits)
- Most states and local governments are aware that the Governmental Accounting Standards Board GASB in its Statement No. 43 and Statement No. 45 will require that balance sheets reflect actuarially determined liabilities for other post-employment b Most states and local governments are aware that...
- Research articles 2006-08-01
- Bridgestone/Firestone agrees to provide benefits to national
- (This article originally ran in The Daily Record, Rochester, NY, another Dolan Media publication.) The U.S. Dept. of Justice signed a consent decree resolving a lawsuit against Bridgestone/Firestone North American Tire, LLC filed to protect the rights of a national guardsman returning from active duty. As part of...
- Research articles 2005-04-06
- Ticking bomb; Company pensions and benefits.(Scarily large promises to retired workers)
- Unfunded benefit promises to retired employees are now too big to ignore OF ALL the troubles facing America's car makers, the worst may be their unfunded promises to workers, especially retired ones. Fitch, a rating agency, estimates that in 2002 the aggregate pension shortfall...
- Research articles 2002-11-16
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