As technology has advanced it has become much easier to perform in-depth analyses of gains and losses in pension and retiree medical plans. However, many tried and true rules of thumbs can also come in handy to assess the reasonability of results. Presenters discuss best practices for gain/loss analysis using current technology, traditional estimation techniques and rules of thumb and how consultants can leverage gain/loss analysis into other consulting (i.e., assumption studies, communication/administration initiatives, etc.).

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