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Accrual Funding For Military Retirement Health Care
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Book Synopsis Accrual Funding for Military Retirement Health Care by : Logistics Management Institute
Download or read book Accrual Funding for Military Retirement Health Care written by Logistics Management Institute and published by . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "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.
Book Synopsis Accrual Funding for Military Retirement Health Care by : Melvin R. Etheridge
Download or read book Accrual Funding for Military Retirement Health Care written by Melvin R. Etheridge and published by . This book was released on 2000 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accrual Funding for Military Retirement Health Care by :
Download or read book Accrual Funding for Military Retirement Health Care written by and published by . This book was released on 2000 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Accrual Funding of Military Retirement Health Care by : Melvin R. Etheridge
Download or read book Accrual Funding of Military Retirement Health Care written by Melvin R. Etheridge and published by . This book was released on 1993 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accrual Funding of Military Retirement Health Care by : Melvin R. Etheridge
Download or read book Accrual Funding of Military Retirement Health Care written by Melvin R. Etheridge and published by . This book was released on 1993 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Policymaker's Guide to Accrual Funding of Military Retirement by : William Michael Hix
Download or read book A Policymaker's Guide to Accrual Funding of Military Retirement written by William Michael Hix and published by RAND Corporation. This book was released on 1997 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis The Accrual Method for Funding Military Retirement by : Richard Eisenman
Download or read book The Accrual Method for Funding Military Retirement written by Richard Eisenman and published by RAND Corporation. This book was released on 2001 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Accrual Accounting for Military Retirement by : Marvin M. Smith
Download or read book Accrual Accounting for Military Retirement written by Marvin M. Smith and published by . This book was released on 1983 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accrual Accounting of Military Retirement Health Care by : Melvin R. Etheridge
Download or read book Accrual Accounting of Military Retirement Health Care written by Melvin R. Etheridge and published by . This book was released on 1994 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Accrual Accounting of Military Retirement Health Care by : Melvin R. Etheridge
Download or read book Accrual Accounting of Military Retirement Health Care written by Melvin R. Etheridge and published by . This book was released on 1994 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Accrual Method for Funding Military Retirement: Assessment and Recommended Changes by :
Download or read book The Accrual Method for Funding Military Retirement: Assessment and Recommended Changes written by and published by . This book was released on 2001 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Estimating the Military Retirement Health Care Liability by :
Download or read book Estimating the Military Retirement Health Care Liability written by and published by . This book was released on 2001 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Department of Defense provides health care to retired military service members and their dependents and survivors. This care is provided directly at military medical treatment facilities (MTFs) and by care purchased from civilian providers in the Tricare program. DoD funds the benefit when it is delivered. The Chief Financial Officers Act of 1990 requires DoD to report the liability that has accrued for future benefits on the Department's annual financial statements. This liability is calculated by extrapolating current retired health care costs to the future retired population. Determining current costs is complicated by the fact that MTF accounting systems do not directly attribute a cost to each episode of care. This report describes the methodology used to identify the current exposed population and attribute annual total costs of care in each category to each eligible individual.
Book Synopsis Accrual Budgeting for Military Retirees' Health Care by : Russell Beland
Download or read book Accrual Budgeting for Military Retirees' Health Care written by Russell Beland and published by . This book was released on 2002 with total page 9 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Funding the Military Retirement System: A Private Sector Investment Approach to Accrual Accounting by : Eugene H. Henry
Download or read book Funding the Military Retirement System: A Private Sector Investment Approach to Accrual Accounting written by Eugene H. Henry and published by . This book was released on 1987 with total page 127 pages. Available in PDF, EPUB and Kindle. Book excerpt: The military retirement system is frequently a candidate for budget cuts. Most cost-cutting proposals and legislative actions have been aimed at the benefit structure of the retirement system. However, Public Law 98-94, enacted on October 1, 1984, addresses the funding aspect of the military retirement system. The law, which established accrual accounting and a military retirement fund, ensures immediate recognition of the future costs of the retirement system when considering any force size changes and pay changes for DOD. To pay for these future costs, the retirement system partially relies on the investment of excess retirement funds in special interest Treasury securities. This research concerns the investment aspect of accrual accounting, in particular, the possibility of investing the military retirement fund in the private sector instead of the within the government. To accomplish this macro-level research, it is necessary to determine representative private investment plans. The real interest returns of the plans, as determined by several factors such the management of the fund, inflation, and debt implications, are compared to the real return currently assumed by the DOD office of the Actuary for the special issue securities.
Author :United States. Office of Management and Budget Publisher :U.S. Government Printing Office ISBN 13 : Total Pages :28 pages Book Rating :4.3/5 (91 download)
Book Synopsis Recognition of Contingent Liabilities Arising from Litigation by : United States. Office of Management and Budget
Download or read book Recognition of Contingent Liabilities Arising from Litigation written by United States. Office of Management and Budget and published by U.S. Government Printing Office. This book was released on 1999 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book CBO Paper written by and published by . This book was released on 2002 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Defense Health Care written by and published by DIANE Publishing. This book was released on 1993 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt: In October 1989 the Department of Defense introduced its Corporate Information Management (CIM) initiative to reengineer its business practices and make better use of information technology. In May 1990, a Medical Functional Group was established within the Office of the Assistant Secretary of Defense for Health Affairs to institutionalize the CIM process within the Military Health Services System. This letter addresses our review of CIN's implementation in military health services--one of the eight functional areas selected for initial CIM implementation. At a time when health care costs are rising dramatically, CIM offers opportunities to reduce not only health care information technology expenses but, more important, the overall costs of providing care.
