美世Mercer美國保險公司18新利真人网 方案(ppt 56頁)
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- 18新利真人网 知識
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- mercer, 美國, 保險公司, 公司18新利真人网 , 18新利真人网 方案
美世Mercer美國保險公司18新利真人网
方案內容簡介：
Medicare Prescription Drugs
If made into law, will have major impact on retiree benefits and strategies
Initial confusion aside, should have positive impact on retiree plans
Expect cost shifting to negatively impact active plans
EEOC Proposed changes in ADEA regulations
Cline vs. General Dynamics
Wells Fargo case
Appears to allow pre-funding (and tax-deductibility) of entire retiree liability
an ILP approach
won’t be exactly same number as FAS liability
funding in years 2+ would be limited to service cost
IRS weighing its options
COBRA extensions and/or Medicare buy-ins
Prohibitions on post-retirement benefit reductions
Expanded pre-funding for retiree medical
Age Discrimination in Employment Act (ADEA) prohibits discrimination against persons age 40 or older in terms and conditions of employment
Age-based distinctions in employee benefit plans are permissible only if:
A specific statutory exception applies, or
Equal benefit/equal cost test is satisfied
Plan must provide equal benefits for older and younger workers, or
Plan must incur equal costs for older and younger workers
Third and Sixth Circuit Courts reach different conclusions
EEOC reviewing ADEA regulations
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