RL33361
Employer-Sponsored Retiree Health Insurance
April 13, 2006

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Summary

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.

    Related Legislation:
  • S.106

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