The Changing Health Care Market

EBRI Policy Forum Proceedings, 1987
ISBN 0-86643-053-9
Paperback, 281 pp.
PDF, 13.3 mg
Employee Benefit Research Institute, © 1987


A PDF of this publication is available for download.
Use Adobe Acrobat Reader version 6.0 or higher to view and print PDF.

Download Book PDF   (13.3 mg)


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.