№ lp_1_2_36228
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This document provides guidelines for the preparation of notes to financial statements for agencies involved in the Virginia State Health Plans Program for pre-Medicare retirees, based on GASB Statement No. 75.
Year:
2024
Region / City:
Virginia
Topic:
Pre-Medicare Retiree Healthcare Program
Document Type:
Instructions
Organization:
Department of Human Resource Management
Author:
Not specified
Target Audience:
Agencies responsible for financial reporting
Period of Action:
Fiscal Year Ended June 30, 2024
Approval Date:
Not specified
Date of Changes:
Not specified
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Year:
2025
Region / City:
Virginia
Subject:
Pre-Medicare Retiree Healthcare Program
Document Type:
Instructions
Agency:
Department of Human Resource Management
Audience:
Agencies
Period of validity:
Fiscal Year 2025
Approval Date:
Not specified
Date of Changes:
Not specified
Year:
2025
Region / City:
Virginia
Subject:
Pre-Medicare Retiree Healthcare Program
Document Type:
Instructions
Agency:
Department of Human Resource Management
Audience:
Agencies
Period of validity:
Fiscal Year 2025
Approval Date:
Not specified
Date of Changes:
Not specified
Year:
2021
Region / City:
Ireland
Topic:
Retiree access to payslips
Document type:
Instructional Guide
Organization:
National Shared Services Office (NSSO)
Author:
Not specified
Target audience:
Retired individuals paid by Payroll Shared Services
Period of validity:
March 2021 - ongoing
Approval date:
Not specified
Modification date:
Not specified
Year:
2024
Region / City:
Brucefield, New Hamburg, Kincardine, Collingwood, Egmondville, Ontario, Canada
Theme:
Ministry retirements
Document Type:
Announcement / List of Retirees
Organization:
United Church of Canada
Authors:
Randy Banks, Margaret Dieter, Gord Dunbar, Lesley Fox, Brian Hymers
Period Covered:
2024
Effective Dates:
2024-07-31 to 2024-12-31
Year:
2026
Region / City:
Chicago
Theme:
Healthcare, Insurance
Document Type:
Informational Letter
Organization / Institution:
Chicago Fire Fighters Union Local 2
Author:
RetireeFirst
Target Audience:
Chicago Fire Fighters Local 2 Retirees
Period of Action:
Ongoing
Approval Date:
Not specified
Modification Date:
Not specified
Organization:
Chard Snyder
Role of organization:
Billing administrator for retiree and COBRA premium payments
Associated institutions:
OSU/A&M; NEO
Document type:
Frequently Asked Questions (FAQ)
Subject:
COBRA continuation coverage, Flexible Spending Accounts, Medicare enrollment, and Medicare Supplement insurance
Applicable groups:
Active employees, retired employees, COBRA enrollees, and covered spouses
Benefits discussed:
COBRA continuation coverage; retiree health benefits; Flexible Spending Account (FSA); Medicare Parts A, B, C, and D; Medicare Supplement (Medigap)
Legal framework referenced:
Consolidated Omnibus Budget Reconciliation Act (COBRA)
Geographic scope:
United States
Administrative responsibility:
Collection of premium payments for retiree and COBRA benefits
Eligibility notes:
Retirees enroll in retiree benefits rather than COBRA; retirees and covered spouses must enroll in Medicare Part B at age 65 under NEO policy
Processes described:
COBRA notification to departing employees; FSA claim submission deadlines after employment separation; Medicare enrollment timing and payment procedures
Year:
2015
Organization:
Vijaya Bank Retirees’ Association
Location:
Bangalore, India
Type of document:
Letter
Recipient:
General Manager, Vijaya Bank, Personnel Department, Head Office, Bangalore
Author:
K. Vishwanath Naik, General Secretary
Target audience:
Bank retirees and management
Related agreements:
10th Bipartite Settlement, 7th Joint Note for Wage Revision
Subject:
Extension of Medical Insurance Scheme to all retirees
Deadline mentioned:
25 May 2015
Communication method:
Email, Postal Address, Telephone
Year:
2021
Region / Institution:
University
Document Type:
Policy guidance
Target Audience:
Retired faculty being rehired
Applicable Legislation:
Healthy Families and Workplace Act
Benefits Information:
University retiree benefits, sick leave accrual
Pension Information:
ORP and PERA retirement rules, working retiree contributions
Contact:
Employee Services, 303-860-4200
Effective Date:
January 1, 2021
Year:
2026
Region/City:
New Delhi, India
Document Type:
Official roster
Organization:
Delhi Police
Target Audience:
Retired personnel of Delhi Police
Position:
ACP (Assistant Commissioner of Police)
Units Covered:
New Delhi, Central, South, South West, South East, North, North East, North West, West, East, Outer, Outer North, Shahdara, Rohini, Dwarka, PHQ, Vigilance, Crime, Railways, Metro, Special Branch, Traffic, PCR, Security, R.P. Bhawan, P & L, Ops & Comn., I.G.I Airport, Special Cell, F.R.R.O, D.P.A., DE Cell, SPUWAC, Licensing, E.O.W., 1st Bn/DAP, 2nd Bn, 3rd Bn, 4th Bn/DAP, 5th Bn/DAP, 6th Bn/DAP, 7th Bn/DAP, I.R. Bns. 11th–15th
Contact Information Included:
Mobile numbers, office numbers, email IDs
Note:
Year
Document type:
Form
Organization / institution:
University of Cape Town
Target audience:
Early retirees who wish to continue their membership in the UCT Separate Group Life Assurance scheme
Year:
2021
Region / City:
United States
Topic:
Employment and Retirement Benefits
Document Type:
Faculty Offer Letter Guidance
Institution:
University
Target Audience:
Retired Faculty Members
Effective Date:
January 1, 2021
Contact Information:
Employee Services, 303-860-4200
Regulatory Reference:
Healthy Families and Workplace Act
Retirement Plan References:
ORP, PERA
Contribution Rules:
PERA working retiree contribution rates effective July 1 annually
Accrual Limits:
Maximum 48 hours of sick leave per fiscal year
Note:
Year
Subject:
Overseas Portfolio Investment Reporting
Document Type:
Form
Year:
2020
Type of document:
Advisory letter
Subject:
Tax treatment of superannuation contributions
Audience:
Individual clients
Jurisdiction:
Australia
Issuing organization:
[Company Name]
Author:
[Insert Client Position / Author not explicitly stated]
Period covered:
Financial year ended 30 June 2020
Contribution types:
Concessional and non-concessional
Relevant legislation:
Division 293 tax, concessional contributions caps
Year:
2017
Region / city:
Chengdu, People’s Republic of China
Topic:
Intangible Cultural Heritage, UNESCO, Results Framework
Document Type:
Meeting Summary
Organ / Institution:
UNESCO Intergovernmental Committee for the Safeguarding of the Intangible Cultural Heritage
Author:
UNESCO Secretariat
Target Audience:
States Parties to the 2003 Convention, Cultural Heritage Experts
Period of validity:
N/A
Date of approval:
N/A
Date of changes:
N/A
Year:
2024
Region / City:
West Sussex
Theme:
Financial Statements, Charity
Document Type:
Financial Report
Organization:
Association of Dental Implantology Ltd
Author:
Mark Cummins FCCA FCIE
Target Audience:
Charity Trustees, Financial Stakeholders
Period of Activity:
1 August 2023 – 31 July 2024
Approval Date:
18 November 2024
Date of Changes:
None
Year:
2006
Region / City:
Australia
Subject:
Education
Document Type:
Policy
Author:
Department of Education
Target Audience:
School administration
Period of Validity:
Not specified
Approval Date:
Not specified
Amendment Date:
Not specified
Year:
2026
Note:
Region / City
Theme:
Financial viability, Risk assessment
Document Type:
Risk Assessment
Period of validity:
2025-2026
Contextual Description:
This document provides a financial risk assessment methodology for schools participating in the Private School Choice Programs, focusing on financial viability indicators for the 2025-26 school year.
Year:
2025
Region / City:
Virginia
Subject:
Pre-Medicare Retiree Healthcare Program
Document Type:
Instructions
Agency:
Department of Human Resource Management
Audience:
Agencies
Period of validity:
Fiscal Year 2025
Approval Date:
Not specified
Date of Changes:
Not specified
Year:
2025
Region / City:
Missouri
Topic:
Education Statistics
Document Type:
Report
Organization / Institution:
Missouri Department of Elementary and Secondary Education
Author:
Unknown
Target Audience:
School Districts, Charter Schools, Independent Auditors
Period of Validity:
Until June 2025
Approval Date:
Unknown
Date of Amendments:
Unknown
Year:
2025
Region / City:
Missouri
Topic:
School Finance
Document Type:
User Guide
Agency / Institution:
Missouri Department of Elementary and Secondary Education
Author:
Missouri Department of Elementary and Secondary Education
Target Audience:
School Districts, Charter Schools, Independent Auditors
Effective Period:
Year Ended June 30, 2025
Approval Date:
Not specified
Amendment Date:
Not specified