Postretirement healthcare benefit rules require careful study.
Several alternatives exist for employers to use to fund postretirement healthcare benefits within the context of the Employee Retirement Income Security Act (ERISA) and the Financial Accounting Standards Board's Statement of Financial Accounting Standards No. 106: Employers' Accounting for Postretirement Benefits Other Than Pensions. The liability potential of employer-promised postretirement healthcare benefits, however, requires careful study.
Department of Economics and Finance, Kennesaw State College, Marietta, GA.
B A
BA
Brotman
D000066:Accounting / Q000191:economics / Q000592:standards*; D003365:Costs and Cost Analysis; D006264:Health Benefit Plans, Employee / Q000191:economics / Q000331:legislation & jurisprudence*; D016365:Liability, Legal; D012179:Retirement / Q000191:economics / Q000331:legislation & jurisprudence*; D014481:United States