Brotman B A
Department of Economics and Finance, Kennesaw State College, Marietta, GA.
Healthc Financ Manage. 1994 Mar;48(3):66-8, 70.
Several alternatives exist for employers to use to fund postretirement healthcare benefits within the context of the Employee Retirement Income Security Act (ERISA) and the Financial Accounting Standards Board's Statement of Financial Accounting Standards No. 106: Employers' Accounting for Postretirement Benefits Other Than Pensions. The liability potential of employer-promised postretirement healthcare benefits, however, requires careful study.
在《员工退休收入保障法》（ERISA）和财务会计准则委员会第106号财务会计准则声明：《雇主对养老金以外退休后福利的会计处理》的框架内，雇主有几种可供选择的方式来为退休后医疗福利提供资金。然而，雇主承诺的退休后医疗福利的潜在负债需要仔细研究。
