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FAS 106

May 13, 2010 By Jim van Iwaarden 4 Comments

Update: the retiree health reinsurance gold rush

Last week, the HHS published an interim final rule for the new Early Retiree Reinsurance Program (should we call it ERRP?). In our first post on this, we noted that a lot was still unknown.  There still is, but it's becoming clearer. The White House fact sheet says "Employers can use the savings …

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May 4, 2010 By Mark Schulte Leave a Comment

GASB 45 Dental Benefits

GASB 45 covers a variety of OPEB (Other Post Employment Benefits) such as retiree medical, dental, and vision benefits. Although retiree medical insurance gets most of the attention and generally has some of the largest liabilities, dental coverage has the potential to create a significant liability …

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April 28, 2010 By Jim van Iwaarden 6 Comments

The retiree health reinsurance gold rush

There's an intriguing provision in the new health care reform law for retiree medical plans:  80% reinsurance for each early retiree's claims between $15,000 and $90,000.  The official summary is here. There's a fixed amount of money available for this, just $5 billion.  When it's gone, it's …

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