Employer strategies for modifying or terminating retiree benefits in the 1990s.
Over the past decade, access to health care coverage has become a crucial national concern. At the same time, the rising cost of health care, the aging of the population, and new accounting requirements for retiree medical benefits have caused employers to reevaluate their commitment to providing unrestricted health care benefits to the retirees. This article discusses the key federal appellate court decisions concerning an employer's decision to modify or terminate retiree medical benefits. It then explores alternatives for meeting the statutory, legal, and accounting challenges faced by employers who now offer retiree health care coverage.
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Gordon
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Hunsaker
D000066:Accounting / Q000331:legislation & jurisprudence / Q000592:standards*; D003363:Cost Control / Q000379:methods; D006264:Health Benefit Plans, Employee / Q000191:economics / Q000331:legislation & jurisprudence*; D007221:Industry / Q000191:economics / Q000331:legislation & jurisprudence; D016365:Liability, Legal; D010415:Pensions; D012179:Retirement / Q000191:economics / Q000331:legislation & jurisprudence; D014481:United States