Retiree medical--round 2.
The second round of changes resulting from FAS 106 will be less dramatic than the first. But employers can anticipate that overall retiree health care costs will be reduced, averting the need to increase pensions or other retiree benefits. A fixed dollar benefit design will justify a lower accounting cost.
Yamamoto
D H
DH
Hewitt Associates, Lincolnshire, IL.
D000368:Aged; D017047:Cost Sharing / Q000639:trends; D003625:Data Collection; D017049:Employer Health Costs / Q000639:trends; D006264:Health Benefit Plans, Employee / Q000191:economics* / Q000639:trends; D006801:Humans; D012179:Retirement / Q000191:economics*; D014481:United States