2. Healthcare Benefits

Aims and objectives of this chapter:

• Present a brief history of healthcare benefits

• Explain the structure of healthcare benefit plans

• Discuss design issues related to the healthcare benefit plans

• Evaluate cost containment issues related to healthcare benefit plans

• Introduce consumer-driven healthcare plans

• Discuss the accounting implications of healthcare benefit plans

• Address the issues related to post-retirement health plans

• Discuss the financial issues related to healthcare benefit plans

• Explain tax dimensions of healthcare benefit plans

• Introduce the International Financial Reporting Standards and employee health and welfare plans

Primarily, a healthcare benefit program is designed to protect employees ...

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