Accrual Funding Of Military Retirement Health Care
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Author | : Logistics Management Institute |
Publisher | : |
Total Pages | : |
Release | : 2001 |
Genre | : United States |
ISBN | : |
"The FY01 Defense Authorization Act established a Medicare-Eligible Retiree Health Care Fund to finance the DoD retirement health care benefits for Medicare-eligible military retirees and their dependents and survivors on an accrual basis. This report presents research findings, conclusions, and recommendation on the implementation and operation of accrual funding for military retirement health care. Issues addressed include organizational roles, relationships, and responsibilities; methods to calculate trust fund deposits and withdrawals; meghods to pay for the health care of Medicare-eligible beneficiaries; and management and internal control requirements. The report also addresses the issue of expanding the coverage of the Fund to all military retirement health care."--Report documentation page.
Author | : |
Publisher | : |
Total Pages | : 98 |
Release | : 2000 |
Genre | : |
ISBN | : |
The FY01 Defense Authorization Act established a Medicare-Eligible Retiree Health Care Fund to finance the DoD retirement health care benefits for Medicare-eligible military retirees and their dependents and survivors on an accrual basis. This report presents research findings, conclusions, and recommendation on the implementation and operation of accrual funding for military retirement health care. Issues addressed include organizational roles, relationships, and responsibilities; methods to calculate trust fund deposits and withdrawals; methods to pay for the health care of Medicare-eligible beneficiaries; and management and internal control requirements. The report also addresses the issue of expanding the coverage of the Fund to all military retirement health care.
Author | : Melvin R. Etheridge |
Publisher | : |
Total Pages | : |
Release | : 2000 |
Genre | : Accrual basis accounting |
ISBN | : |
Author | : Melvin R. Etheridge |
Publisher | : |
Total Pages | : |
Release | : 1993 |
Genre | : United States |
ISBN | : |
Author | : Melvin R. Etheridge |
Publisher | : |
Total Pages | : 0 |
Release | : 1993 |
Genre | : United States |
ISBN | : |
Author | : William Michael Hix |
Publisher | : RAND Corporation |
Total Pages | : 100 |
Release | : 1997 |
Genre | : Business & Economics |
ISBN | : |
Since 1985, military retirement has been funded prospectively on an accrual basis. A recommended change to service-specific imputations of normal cost would result in lower funding by the Army, Navy, and Marine Corps, and increased funding by the Air Force.
Author | : Marvin M. Smith |
Publisher | : |
Total Pages | : 44 |
Release | : 1983 |
Genre | : Accrual basis accounting |
ISBN | : |
Author | : Richard Eisenman |
Publisher | : RAND Corporation |
Total Pages | : 106 |
Release | : 2001 |
Genre | : History |
ISBN | : |
Until 1984, the amount appearing in the DoD budget under "military retirement" was the annual payment to retired military personnel or their survivors--equaling approximately $16 billion that year. That amount reflected the number of retirees and the retirement system that resulted from force-management decisions made 20 or more years earlier. Those managing the personnel force in 1984 essentially had no control over these retirement-budget payments. Similarly, force managers in 1984 could make decisions influencing future retirement expenditures without answering for them in their own budgets. Policymakers were concerned that this system could result in increasingly expensive retirement plans, a more senior force, more retirees than justified by force-readiness considerations, and poor decisions involving substitution of civilian and military personnel and between capital and labor investments.
Author | : Melvin R. Etheridge |
Publisher | : |
Total Pages | : |
Release | : 1994 |
Genre | : United States |
ISBN | : |
Author | : |
Publisher | : |
Total Pages | : 0 |
Release | : 2001 |
Genre | : Accrual basis accounting |
ISBN | : |
Until 1984, the amount appearing in the DoD budget under "military retirement" was the annual payment to retired military personnel or their survivors--equaling approximately $16 billion that year. That amount reflected the number of retirees and the retirement system that resulted from force-management decisions made 20 or more years earlier. Those managing the personnel force in 1984 essentially had no control over these retirement-budget payments. Similarly, force managers in 1984 could make decisions influencing future retirement expenditures without answering for them in their own budgets. Policymakers were concerned that this system could result in increasingly expensive retirement plans, a more senior force, more retirees than justified by force-readiness considerations, and poor decisions involving substitution of civilian and military personnel and between capital and labor investments.