Number: RL33361
Title: Employer-Sponsored Retiree Health Insurance: An Endangered Benefit?
Authors: Neela K. Ranade, Domestic Social Policy Division 
Abstract: This report summarizes the current coverage levels for retiree health insurance for private and public sector retirees. It outlines the provisions of SFAS 106 and GASB Standard 45 that govern employer accounting for postretirement health insurance plans as well as the new FASB project for revision of private sector accounting for such plans.
Pages: 15
Date: April 13, 2006