MERCER为美国保险业协会做的HR分析报告

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