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Accounting for and reporting of postretirement medical benefit (401(h)) features of defined benefit pension plans : amendment to the AICPA audit and accounting guide, Audits of employee benefit plans;
STATEMENT OF POSITION 99-2
AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
July 28, 1999
Accounting for and Reporting of Postretirement Medical Benefit (401(h)) Features of Defined Benefit Pension Plans
Amendment to the AICPA Audit and Accounting Guide Audits of Employee Benefit Plans
Prepared by the Employee Benefit Plans Committee and the Accounting Standards Executive Committee of the American Institute of Certified Public Accountants
