Offsetting postretirement benefit liabilities using corporate-owned life insurance.
Corporate-owned life insurance (COLI) can be a practical method of generating large cash flows to offset firms' liabilities for postretirement benefits, according to these authors. They list issues that must be addressed in the design of a COLI plan.
D000368:Aged; D006264:Health Benefit Plans, Employee / Q000639:trends*; D006801:Humans; D007348:Insurance, Health / Q000639:trends*; D007352:Insurance, Life; D010415:Pensions; D012179:Retirement; D014481:United States