Summarizes current coverage levels for retiree health insurance for private and public sector retirees. Outlines provisions of the Statement of Financial Accounting Standards and Government Accounting Standards Board Standard that govern employer accounting for post-retirement health insurance plans as well as the new Financial Accounting Standards Board project for revision of private sector accounting for such plans.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report.
Microfiche version: Library of Congress. Congressional Research Service. Employer-Sponsored Retiree Health Insurance