Retiree Health Benefits:

Examples of Employer-Reported Obligations in Selected Industries

GAO-02-639R: Published: Apr 29, 2002. Publicly Released: May 29, 2002.

Additional Materials:


Kathryn G. Allen
(202) 512-7059


Office of Public Affairs
(202) 512-4800

In addition to providing an overview of a company's business operations, the annual reports submitted to the Securities and Exchange Commission present important information on an employer's estimated obligations for postemployment benefits, including retiree health benefits. However, the assumption used to estimate obligations for postemployment benefits vary across companies and are not comparable. Financial Accounting Standards Board guidelines give employers latitude in calculating these obligations. Moreover, changes in companies' benefit offerings or financial stability would likely alter companies' obligations for retiree health benefits. Most employers also reserve the right to change or terminate retiree health benefits.

Oct 20, 2016

Oct 17, 2016

Oct 13, 2016

Oct 6, 2016

Sep 29, 2016

Sep 28, 2016

Sep 21, 2016

Sep 15, 2016

Sep 14, 2016

Sep 12, 2016

Looking for more? Browse all our products here