Retiree Health Benefits: What is the Promise?

ISBN 0-86643-064-4, 1989
Hardcover, 233 pp.
PDF, 9.9 mg
Employee Benefit Research Institute, © 1989

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Executive Summary

New accounting rules for retiree health and welfare benefits developed by the Financial Accounting Standards Board (FASB) have drawn renewed attention to the financial, legal, and public policy issues surrounding employer-provided benefits.

This book provides a comprehensive examination of the extent of retiree health care coverage provided by employers, the legal aspects of retiree health obligations, and corporate funding concerns in light of the new rules and spiraling health care costs. The book also explores the public policy climate for tax-favored prefunding of retiree health benefits as the U.S. Congress struggles with continued federal budget deficits.

FASB's executive summary, the full accounting standard, and a glossary are included for convenient reference.