The retiree health care question: to prefund or not to prefund?
Some experts say it's possible to control FAS No. 106 expense and liability by prefunding. Others say prefunding is an impractical solution for most companies.
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D000066:Accounting / Q000379:methods / Q000592:standards*; D003625:Data Collection; D017049:Employer Health Costs / Q000706:statistics & numerical data; D005069:Evaluation Studies as Topic; D006264:Health Benefit Plans, Employee / Q000191:economics* / Q000458:organization & administration / Q000706:statistics & numerical data; D007221:Industry / Q000191:economics; D010415:Pensions / Q000706:statistics & numerical data*; D012179:Retirement / Q000191:economics; D014481:United States