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Game Theory Explained

Post-Retirement Health Care Savings Plan
Mar 10, 2003 . The merits of a post-retirement health care savings plan (PRHCSP) are evident. A key concern to present (and certainly future) retirees is the .
http://www1.umn.edu/usenate/scfa/prhcsp.html

Post-retirement health plan
Information about membership in a health plan for MIRP participants.
http://www.smobenefits.org/Benefit-plans/Post-retirement-health-plan.aspx

New Accounting Rules for Postretirement Benefits
For a pension plan, the benefit obligation is the projected benefit obligation; for any other postretirement benefit plan, such as a retiree healthcare plan, the .
http://www.nysscpa.org/cpajournal/2007/107/essentials/p28.htm

America's Other Pension Problem - Project Economy News Story ...
Shortfalls In Funding Post-Retirement Health Plans Could Hit Corporate America -- And Investors -- Hard When New Accounting Rules Go Into Effect. Email Print .
http://www.kmbc.com/money/5585428/detail.html

Post-Retirement Health Insurance
Jan 1, 2012 . Employer-sponsored post-retirement health insurance plans are designed to provide health coverage for employees after retirement. Eligibility .
http://www.arlengroup.com/facts/fact_postretire.pdf

Post-Retirement Health Insurance As an Employer-Provided Benefit ...
A post-retirement health plan can provide that the employee is responsible for the cost. Finally, the law is clear that post-retirement benefits may be modified or .
http://www.sbca.net/familyhealth.htm

A Theory is Born

Plan for Your Health: Health Care Options after Retirement
You spend most of your life working, setting an alarm each morning, living by deadlines and hopefully saving enough for retirement. As you approach retirement, .
http://www.planforyourhealth.com/retirement/article/show/health-care-options-after-retirement/

Effects of Access to Post-Retirement Health Insurance on Retirement ...
Sep 16, 2010 . [1] However, premiums in these individual plans may be subject to state . Despite the various options for post-retirement health insurance .
http://www.rand.org/pubs/research_briefs/RB4507-1/index1.html

Post Employment Health Plan - IAFF-FC: Financial Services
Many IAFF members have voiced concern about the ever growing cost of health care premiums during retirement. This Post Employment Health Plan (PEHP) is .
http://www.iaff-fc.com/services-PEHP.aspx

POST-RETIREMENT MEDICAL COSTS - Emeriti Retirement Health ...
adapt their retirement plans to deal responsibly and thoughtfully with post- retirement medical benefits for . post-retirement health costs was a major concern for .
http://www.emeritihealth.org/pdfs/Facing_Up_to_Post-Retirement_Medical_Costs.pdf

The Nash Equilibrium

Life Plans
designed to promote wellness and provide high quality coverage at a reasonable cost. Understanding. Post-Retirement. Health Insurance. Life Plans .
http://www.ctpf.org/Brochures/brochure_health_insurance.pdf

Coverage after retirement – Ask The Experts - Federal Retirement ...
Feb 27, 2012 . She is still working and doesn't plan to retire for a couple of more years. . her insurance to put her under my health insurance after I retire?
http://blogs.federaltimes.com/federal-retirement/category/health-insurance/coverage-after-retirement/

The Prisoner's Dilemma

Post Retirement Health & Dental Benefit Program - SDSU Research ...
Post Retirement Health & Dental Benefit Program. The purpose of this policy is to describe the terms and conditions under which SDSU Research Foundation .
http://www.foundation.sdsu.edu/hr/benefits/retiree.html

RETIREE HEALTH PLANS FOR PUBLIC SCHOOL TEACHERS ...
provided health plan after they retire is a valuable benefit that helps employers . aAlthough some teachers are in the Tennessee Plan Postretirement Health .
http://www.mitpressjournals.org/doi/abs/10.1162/EDFP_a_00009

Monthly Insurance Rates
Jan 1, 2012 . Following are the monthly rates as of January 1, 2012, for the retiree health care, prescription drug, and dental/vision plans. HMO premiums .
http://www.michigan.gov/documents/R072C_128095_7.pdf

COUNTY OF CONTRA COSTA POST RETIREMENT HEALTH ...
The County of Contra Costa Post Retirement Health Bene?ts Plan (“Plan”) provides post retirement health bene?ts for certain retired Employees, and their .
http://ca-contracostacounty.civicplus.com/DocumentView.aspx?DID=5332

Medicare Enrollment and Your UC-Sponsored Medical Plan ...
Coverage Post Retirement. Sue Forstat. Health Care . Retiree Health Plan . Reimbursement for Part B may apply if UC's contribution for a plan is greater than .
http://academicaffairs.ucsf.edu/Presentations/2012%20Your%20UC%20Medical%20Plan%20Coverage%20Post%20Retirement%20Presentation.pdf

Public Service Enterprise Group Incorporated Postretirement ...
Public Service Enterprise Group Incorporated. Postretirement Supplemental Health Benefits Plan. Summary Plan Description. April 1, 2012 .
http://www.ha-prod.com/forms/spd_postretirement.pdf

Real-World Dilemmas

Health Plan Coverage Information – Post-Retirement, Over Age 65
Health Plan Coverage Information – Post-Retirement, Over Age 65. [This information is very general in nature. It will deal with coverage for the retiree and his or .
https://thegreyeagles.org/uploads/Fact_Sheet_--_Post_Retirement__Over_65.pdf

Medical Costs in Retirement
Medicare and related programs will probably take care of some of your post- retirement health care needs, but not all of them. So, don't wait any longer to plan for .
http://www3.prudential.com/signature/Medical-Costs-Retirement.html

GAO-02-916R U.S. Postal Service: Accounting for Postretirement ...
accounting for the postretirement health benefit costs of employers that participate in multiemployer plans was in accordance with existing private sector .
http://www.gao.gov/new.items/d02916r.pdf

Don't bet on your retiree health care - MSN Money
Instead, he and the others were reclassified as "independent agents," and they lost their company pension plan and post-retirement medical-insurance benefits.
http://articles.moneycentral.msn.com/Insurance/InsureYourHealth/DonTBetOnYourRetireeHealthCare.aspx

FASB Pre-Codification Standards
The ability to measure the obligation for postretirement health care benefits and . cost of the postretirement benefit plan and how those amounts are measured .
http://www.fasb.org/summary/stsum106.shtml

Mixing Moves

Essential Guide for Retirement Planning - University of Southern ...
For personal counselling on post-retirement health insurance issues, contact Lisa Macchia at the Office of Health Plans. For post-retirement health insurance, .
http://www.usc.edu/academe/faculty/essential_guides/retirement/

Review of Postretirement Health Plan Actuarial - Sussex County
We have calculated the post-retirement medical liabilities for the current retirees and employees covered under the County's health plan as of January 1, 2010.
http://www.sussex.nj.us/documents/Homestead/2011Evaluation/14Sept11%20Reso%20Review%20Postretirement%20Health%20Plan%20Actuarial%20Value%20GASB%2045%20Fiscal%20Yr.%20end%2031Dec10.pdf

Medicare and Retiree Plans -- Employers -- Aetna
Find new options for fully insured guaranteed issue group health plans for pre-65 and post-65 retirees. Features flexible contribution and plan eligibility tailored .
http://www.aetna.com/plans-services-health-insurance/detail/medical-insurance/medicare-and-retiree-health-insurance-plans.html

Commitments

WHAT HAPPENS TO HEALTH BENEFITS AFTER RETIREMENT?
their employers, retirement often disrupts health insurance . es in coverage after retirement. Today most . from both employed and retired health plan partici- .
http://www.urban.org/UploadedPDF/1001053_Health_Benefits.pdf

Target : Investors : Pension and Postretirement Health Care Benefits
Pension and Postretirement Health Care Benefits. We have qualified defined benefit pension plans covering all U.S. team members who meet age and service .
http://sites.target.com/site/en/corporate/page.jsp?contentId=PRD03-005522

Post-retirement Health Insurance For Families | LIVESTRONG.COM
Jun 14, 2011 . An option provided by employers to provide post-retirement funding of health insurance can include a post-retirement health care savings plan.
http://www.livestrong.com/article/309406-post-retirement-health-insurance-for-families/

Other Post-Retirement Benefits Definition | Investopedia
Most post-retirement benefits include life insurance and medical plans. . benefits to its more than 1.6 million members, including health insurance, long-term .
http://www.investopedia.com/terms/o/otherbenefits.asp

Information and Incentives

Retirement Healthcare - Retirement Planning
Post-retirement health care costs can run into the hundreds of thousands of dollars. . Health care plans for seniors come in three different types – public, private .
http://retirementplanningtoday.org/retirement-healthcare/

Post-retirement Medical Benefits Policy - University of Puget Sound
Participants in the Post Retirement Medical Benefits Plan shall be given the . premium under the applicable health plan for retirees who are Medicare-eligible.
http://www.pugetsound.edu/about/offices--services/human-resources/policies/faculty-policies/post-retirement-medical-benefi/

Post-Retirement Health Insurance - Washington Council of Police ...
May 12, 2011 . POST-RETIREMENT HEALTH INSURANCE. Contact Information . A second option for retirees is an individual health plan. In Washington .
http://www.wacops.org/?zone=/unionactive/view_page.cfm&page=Post2DRetirement20Medical20Insurance

RETIREMENT FROM STATE SERVICE
Note: Eligible employees represented by MAPE, MMA, MGEC and Managerial Plan will have this payment transferred to the Post Retirement Health Care .
http://www.admin.state.mn.us/documents/smart_manual/retirement_checklist

Aligning Interests, Avoiding Enrons

Why You Need a Post-Retirement Plan - On Retirement (usnews.com)
2 days ago . Here are some things to include in your post-retirement plan: Get healthy. Many of us worked eight to ten hours per day in an office. Offices are .
http://money.usnews.com/money/blogs/On-Retirement/2012/05/03/why-you-need-a-post-retirement-plan

POST-RETIREMENT BENEFITS FOR FACULTY AND STAFF WHO ...
See page 15 for the Point System for Post-Retirement Health Care Plan Benefits. You will be billed quarterly by the University for your share of the premiums for .
http://www.rochester.edu/working/hr/benefits/retirement/post-retirement/4r_summary.pdf

Health Care Savings Plan - Minnesota State Retirement System
Nov 30, 2011 . The Health Care Savings Plan is a public employer-sponsored program administered by the Minnesota State Retirement System (MSRS) that .
http://www.msrs.state.mn.us/hcsp/index.htmls

From Intuition to Prediction

American Electric Power UMWA Postretirement Health Care Plan
Postretirement Health Care Plan based on actuarial valuations as of January 1, . The financial results of AEP's UMWA Postretirement Health Care Plan for the .
http://www.aep.com/about/codeofconduct/OASIS/TariffFilings/1329-000_2011/16_AEP%20ActuarialReportUMWAYE2010.pdf

Chapter 8 IRC SECTION 401(h) RETIREE MEDICAL BENEFITS By ...
post-retirement benefits including retiree health and life insurance. Currently . these postretirement benefits and for pension plans that provide these benefits.
http://www.irs.gov/pub/irs-utl/chap801.pdf

Fairfax County Retirement Benefits Review
FAIRFAX COUNTY POST-RETIREMENT BENEFITS REVIEW. 13. In the first case , we show the pension benefit at retirement or the health care plan in the year .
http://www.fairfaxcounty.gov/hr/pdf/fairfaxcountyretirementbenefitsbenefitsstudy.pdf

General interest:

Retiree Benefits - Office of Human Resources - California State ...
Feb 23, 2012 . Some CalPERS plans have retiree health benefit vesting requirements. . If you retire between 30 and 120 days after your separation date from .
http://www-admn.csun.edu/ohrs/benefits/retiree_benefits.html

Health Plan Coverage Information – Post-Retirement, Under Age 65
Health Plan Coverage Information – Post-Retirement, Under Age 65. [This information is very general in nature. It will deal with coverage for the retiree and his .
https://thegreyeagles.org/uploads/Fact_Sheet_--_Post_Retirement__Under_65.pdf

Elementary textbook:

PlanSponsor - Topics - Post-Retirement
They can include post-retirement health care, life insurance provided outside a retirement plan, as well as other services such as estate planning, housing .
http://www.plansponsor.com/Topics.aspx?id=4294967384

Advanced textbooks:

Contra Costa County, CA Official Website - Post Retirement Health ...
Trust and Plan Documents. Board Action Establishing Trust · Trust Agreement · CCC Post Retirement Health Benefits Plan · Adoption Agreement to the Public .
http://ca-contracostacounty.civicplus.com/index.aspx?NID=2915

Post-Retirement Risks - Changing Needs an Resources
MANAGING. POST-RETIREMENT. RISKS. A Guide to. Retirement. Planning . risks associated with longevity, investments, health, loss of loved ones and more.
http://www.soa.org/files/pdf/post-retirement-charts.pdf

Business applications:

Imagining a Different Future: A Consortial Approach to Post ...
later than ever, and they report that one of the primary considerations in plan- ning for their retirement is availability of and access to post-retirement health .
http://net.educause.edu/ir/library/pdf/ffp0315s.pdf

PERS Working After Retirement | Division of Retirement And ...
What follows are the basic provisions for working after retirement with private . medical insurance coverage under the AlaskaCare Retiree Health Plan will end .
http://doa.alaska.gov/drb/pers/retiree/pers-working-after-retirement.html

Political science applications:

Thank you so much for reminding us about these issues
current pension benefits plan to two alternative proposals, and one comparing the current post- retirement health benefits plan to two alternatives.
http://senate.ucsc.edu/committees/cfw-committee-on-faculty-welfare/post-retirement-benefits/CFWrePEBreportS10.pdf

POST RETIREMENT HEALTH BENEFITS TRUST AGREEMENT
WHEREAS, the County has established the County of Contra Costa Post Retirement Health Benefits Plan (“Plan”), a plan providing health benefits to certain .
http://contra.napanet.net/Final%20trust%20agreement%20.doc

Applications to law:

Retirement and Post-Retirement Benefits - John Muir Health
Early Retiree Medical Benefits (age 55 - 65); Retiree Health Savings Plan Benefits (for retirement after age 65); Tax Sheltered Annuity (403b Plan) with employer .
http://www.johnmuirhealth.com/get-involved/careers/benefits-overview/retirement-benefits.html

Biology:

Retiree Health Savings Plans For Public Sector Employers
Current IRC rules do not allow unused balances in retiree health savings plans to be paid out in cash to surviving beneficiaries or an estate after the death of a .
http://www.nagdca.org/content.cfm/id/retiree_health_savings_plans

Classic books about game theory:

Target : Investors : Pension and postretirement health care accounting
We fund and maintain a qualified defined benefit pension plan. We also maintain several smaller nonqualified plans and a postretirement health care plan for .
http://sites.target.com/site/en/corporate/page.jsp?contentId=PRD03-005462

Employer-sponsored postretirement health benefits: not your ...
Employer-sponsored postretirement health benefits: not your mother's medigap plan. Jensen GA, Morrisey MA. Wayne State University, Institute of Gerontology, .
http://www.ncbi.nlm.nih.gov/pubmed/1427282



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