State government retiree health benefits
Subtitle: current status and potential impact of new accounting standards
By: by Stan Wisniewski and Lorel Wisniewski
Contributors: Wisniewski, Lorel.; Public Policy Institute (AARP (Organization))
Publisher: AARP, Public Policy Institute
Published: 2004
Place of publication: Washington, DC
Language: eng
Number of pages: 99
Subjects: Retirement; Insurance Benefits; State Government
Notes: "July 2004."

Includes bibliographical references.
Table of contents: title: Executive summary.; title: Introduction.; title: Overview of current state government retiree health benefits.; title: Current standards applicable to accounting for state retiree health insurance obligations and the implications of the new OPEB standards for accounting practice.; title: Potential impact of the new GASB OPEB standards on current and future retirees, public employers, taxpayers, and policymakers.; title: Conclusion.; title: References.; title: Appendix A: Key characteristics of state government retiree health insurance plans.; title: Appendix B: State retiree health insurance program financial report data.