Year: 2010
Type: book-chapter
Abstract: Tables andboxes 3A.1 Eligibility requirements for state retiree health benefi t plans 66 3A.2 Premiums, dependent coverage, and medicare enrollment, 2009 81 4.1 Funding status of retiree health plans for state employees 86 4.2 Summary information from state actuarial reports for retiree health plans for state employees 88 4.3 UAAL by discount rate 95 4.4 Sensitivity of UAAL to medical cost infl ation rates 97 4.5 Sensitivity of ARC to medical cost infl ation rates 98 4.6 Estimates of unfunded liabilities of state OPEB 100 5.1 UAAL by state 106 5.2 UAAL and ARC as percentage of payroll 108 5.3 Unfunded liability per capita by state 109 5.4 UAAL, UAAL per capita, and UAAL as percent of budget 111 5.5 State UAAL and key assumptions 120 5.6 Means for regression analysis 123 5.7 Regression results 125 6.1 UAAL of teacher retiree health plans: teachers in same pension plan and same retiree health plan as state employees 131 6.2 UAAL of teacher retiree health plans: teachers in same retiree health plan as state employees but not in same pension plan 132 6.3 UAAL of teacher retiree health plans: teachers not in same retiree health plan as state employees and not in same pension plan 133 Box 5.1 Ranking of states by relative liabilities 116 Box 6.1 Eligibility requirements and premiums for retiree medical plans for teachers 136
Source: Edward Elgar Publishing eBooks
Authors: Robert L. Clark, Melinda Sandler Morrill
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W2804352375