What question did this study set out to answer?

The research aims to understand the factors that influence firms' decisions to reduce retiree health care benefits.

March 18, 2026

SFAS No. 106 and Benefit Reductions in Employer-Sponsored Retiree Health Care Plans.

HMH. Fred Mittelstaedt WNWilliam D. NicholsUniversity of Notre Dame

Key Points

The research aims to understand the factors that influence firms' decisions to reduce retiree health care benefits.
Analysis of financial reporting impacts of SFAS No. 106
Examination of firm-specific retiree health care cost changes
Investigation of financial weaknesses independent of SFAS No. 106
Increased contracting costs are linked to SFAS No. 106 consequences.
Firms show varied responses to financial weaknesses regarding health benefits.
Specific changes in retiree health care costs influence benefit reductions.

Abstract

Abstract Examines possible determinants of firms' decisions to reduce benefits of retiree health care plans. Increasing contracting cost caused by the financial reporting consequences of Statement on Financial Accounting Standards SFAS No. 106; Financial weakness independent of SFAS No. 106; Firm-specific changes in retiree health care costs.

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