Prospective payment system (PPS) used by rehabilitation hospitals and units. FRG was developed by Margaret Stineman and colleagues at the University of Pennsylvania and SUNY-Buffalo. This system is based on a rehabilitation coding system known as the functional independence measure (FIM) .

Data sheet that highlights qualifications and skills.

Individual who has a physical or mental impairment that limits his or her capability for independent and self-sufficient living.

Accounting method that uses a formula for establishing insurance premium rates.
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UK: Shows how the pension scheme has dealt with members and income from investments and what investments have been bought and sold during the year. The account is compulsory.

Trust established to distribute life insurance proceeds. Because insurance companies cannot act as trustees or guardians, the policy proceeds are paid to a trust company and distributed under the terms of a trust agreement creating greater flexibility in distribution of the proceeds. The trustee has control over both the policy proceeds and also securities or other property to provide funds out of which to pay the premiums. This type of arrangement is a funded life insurance trust.

Entity that holds the assets of a retirement plan, which is often the insurance company.

Dollar amount of funds needed to finance a medical care program.
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UK: The comparison of a pension scheme’s assets and liabilities.

System used by employers to pay for health insurance plans such as prospective premium payment, retrospective premium payment, shared risk, or self-funding.