Postretirement health benefits: Are corporations accurately estimating future cost trend rates?

Postretirement health benefits: Do your

Postretirement health benefits: Do your trend rate estimates significantly affect postretirement costs and reported net income?

✍ Gale E. Newell; Sheldon A. Langsam; Jerry G. Kreuze 📂 Article 📅 1997 🏛 John Wiley and Sons 🌐 English ⚖ 494 KB

## How important is the accuracy of your health care cost trend estimates? For most companies, the difference between the assumed health care cost trend rate and the actual increase may not largely affect postretirement cost and reported net income. But the authors found that for some companies the