August 2009
OPEB, COLI and Post-Retiree NeedsBy Lawrence L. Bell
The recently passed COLI Best Practices § 101(j), Deferred Compensation § 409A and the Medicare Act of 2003 require advisers to review all qualified and nonqualified benefit programs. These legislative changes and the courts’ review of COLI provide attorneys with a different approach to help solve their benefits planning problems. While pensions have been codified, limited, and scrutinized since 1974 with ERISA, non-pension post-retiree benefits (OPEB-GASB 45, FAS 106, and IAS 19) have been less regulated — until now. Judicial action, legislation, and administrative agency action have caused a paradigm shift in benefits planning.
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