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HT consists of an estrogen (estradiol or equine conjugated estrogens) combined with a progestogen, in non-hysterectomized women Progestogens are given either cyclically or continuously with the estrogen, to protect the endometrium from hyperplasia They are not indicated in hysterectomized women Different routes of administration are used: oral, transdermal, subcutaneous, intranasal, and vaginal Because of the lack of the rst-pass effect on the liver, the non-oral route of administration may be preferable in women with hypertriglyceridemia, migraine headache, or even increased risk of venous thrombosis [14] Progestogens can be administered through an intrauterine device (IUD) Over 50 types and combinations of HT are available [24]

Open the Library (Window Library) and drag a copy of tab onto the Stage Choose Modify Break Apart Use the Paint Bucket tool to fill the tab with the color of the bar Select the tab Choose Insert Convert to Symbol Make it a button and call it chosentab Click Frame 1 Delete the leftmost tab Move chosentab in its place Use the Align panel to align the tabs if necessary Click Frame 2 Delete the second-from-left tab From the Library, drag a copy of chosentab to replace the deleted tab Continue this process for all the tabs

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As a general principle, HT should be initiated when menopausal symptoms occur [10 12,14,18] In the perimenopause, treatment will be tailored according to the type of symptoms HT includes: progestogens during the second half of the cycle, if menstrual disturbances are the main symptom; HT, if vasomotor symptoms have begun even in presence of sporadic menstrual periods, or if cycle regulation is needed; hormonal contraceptives (oral, preferably lowdose, patches or vaginal ring), if contraception is required The majority of metabolic changes, including bone resorption, start during the perimenopause

nd it more convenient to use a beginning-of-the-year date However, that approach does require more information to be furnished regarding both net assets available and changes in such assets during the preceding year Another approach when the regular actuarial valuation (to determine funding) is performed at the beginning of the year is to value the accumulated bene ts at that point, and project to year end, using reasonable approximation The FASB makes permissive reference to that type of an approach, provided that the results are substantially the same as those contemplated by SFAS No 35 For many plans, this approach will produce very acceptable results An employer that discloses the funded status of its pension plan under SFAS No 87 in its year-end nancial statements may nd it convenient to satisfy the SFAS No 35 disclosure requirements by using the accumulated and vested bene t obligations disclosed under SFAS No 87 Whether to make a more complete disclosure of the plan s circumstances In the interest of doing so, some plan sponsors may wish to present the bene t value information in more than the three minimum categories speci ed by SFAS No 35 For example, the other vested bene t category could be expanded to include the value of vested bene ts for employees eligible for normal or early retirement (j) DEFINED CONTRIBUTION PLANS Although SFAS No 35 does not cover de ned contribution plans, many of the concepts and principles included are applicable to de ned contribution plans De ned contribution plans require the maintenance of individual accounts for each participant, to record each one s share of the total net assets of the plan Typically, a de ned contribution plan will require a certain contribution from the employer without specifying the amount of bene ts to be provided to the participants The types and amounts of bene ts, as well as the eligibility requirements, are frequently determined by the plan s trustees, who can be totally unrelated to the employer; in other cases, the employer reserves those rights Employer contributions are based on a formula that may be a certain rate per hour of work or per unit of production, a function of the employee s contribution, a percentage of the employer s annual pro tability, or some other speci ed method The employer s obligation here differs from that under a de ned contribution plan With a de ned contribution plan, the employer is not obligated to make up any shortfalls in actual versus assumed experience This can be particularly signi cant, of course, in the case of the investment experience (i) Separate Accounts Employer contributions, changes in the value of the plan s net assets, and forfeitures, if any, are allocated to individual participant accounts maintained for each participant In addition, employee contributions, if any, are credited to the account (ii) Types of Plans De ned contribution plans include the following four:.

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