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Human resources and labor relations

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US retiree medical benefits - the cost benefit dilemma for employers

Article Abstract:

FAS 106, a US accounting standard that takes effect in 1993, mandates employers to use the accrual method in the accounting of retiree medical plans. Thus, the estimated cost of retiree medical benefits will be charged to company earnings throughout each worker's employment. Pension accounting and retiree medical benefits accounting will thus be synchronized, however, accounting costs will also increase significantly. The cost/benefit predicament of employers brought about by FAS 106 is analyzed and strategies for formulating a cost-effective retiree medical plan are discussed.

Admin. of social & manpower programs, Accident and health insurance, Analysis, Planning, Compensation and benefits, Accounting and auditing, Retirees, Retirement benefits, Medicare

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The impact of expatriates of changing health care in the United States

Article Abstract:

The country's health care programs and medical coverage packages have undergone significant changes as a result of the emergence of new health plans. One of the notable influences created by such changes is the transition from indemnity programs to managed health care. In order to cope with these changes, employers and health care insurance providers must rule out expatriates from their domestic managed care plans while leaving expatriate health coverage to the local national system.

Health Care, Health Care and Social Assistance, HEALTH SERVICES, Direct Health and Medical Insurance Carriers, Hospital and medical service plans, Medical Care Insurance, Social aspects, Medical care, Managed care plans (Medical care), Expatriation

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