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.

APA Citation

American Institute of Certified Public Accountants. Employee Benefit Plans Committee., American Institute of Certified Public Accountants. Accounting Standards Executive Committee. (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. New York, NY: The Institute.

MLA Citation

American Institute of Certified Public Accountants. Employee Benefit Plans Committee, and American Institute of Certified Public Accountants. Accounting Standards Executive Committee. 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. New York, NY: The Institute, 1999.