The maintenance, funding and modification of retiree medical benefits.
Retiree medical benefits are an ever-growing concern as costs escalate and the date for implementation of Statement of Financial Accounting Standards No. 106 approaches. These authors summarize case law relevant to employers' right to modify or terminate benefits and discuss methods of funding theses liabilities.
M S
MS
Melbinger
M W
MW
Culver
D000066:Accounting / Q000331:legislation & jurisprudence; D017049:Employer Health Costs / Q000331:legislation & jurisprudence*; D006264:Health Benefit Plans, Employee / Q000191:economics* / Q000331:legislation & jurisprudence; D016365:Liability, Legal; D010415:Pensions; D012179:Retirement / Q000191:economics; D014481:United States