search query: @indexterm Pension funds / total: 253
reference: 143 / 253
| Author: | Nelson, T. G. |
| Title: | Post-retirement benefits : the tip of a financial iceberg. |
| Journal: | Management Accounting (New York)
1987 : JAN, VOL. 68:7, p. 52-55 |
| Index terms: | PENSION FUNDS RETIREMENT MEDICAL CARE FINANCIAL RISK |
| Language: | eng |
| Abstract: | An analysis that stresses that companies have unwittingly granted health care benefits to retirees which are literally worth billions of dollars, and the need for companies to formulate a strategy to control the costs of their post retirement plans. The review covers the characteristics of an employer's obligation, recent court cases, what employers can do, and suggests that it is now time to develop a plan. One Figure is given on cost projection. |
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