Actuarial Services –> Pension Plans — Cash Balance Plans — Cross Testing — GASB 45 & OPEB — FASB Retiree Medical

Most of the current RETIREE MEDICAL activity is in the public sector (see GASB 45 & OPEB), but the private sector employers have needed to recognize the cost of these benefits since FAS 106 for single-employer plans (now known as ASC Topic 715) and SOP 92-6 for multi-employer plans.

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