title: FASB proposal targets retiree health benefits.
authors: Louisiana Tech University, Ruston.
authors: M L
authors: ML
authors: Cross
authors: S M
authors: SM
authors: Flory
authors: T J
authors: TJ
authors: Phillips
mesh_terms: D000066:Accounting / Q000592:standards*; D006264:Health Benefit Plans, Employee / Q000191:economics*; D007221:Industry; D012179:Retirement; D014481:United States