F6 - Postretirement Benefits Other Than Pensions

Question 1

Define “attribution period”

Answer 1

The “attribution period” is the period of an employee’s service to which the expected postretirement benefit obligation for that employee is assigned. Generally, the beginning of the period is the employee’s date of hire (unless the plan’s benefit formula grants credit only for service from a later date, in which case the beginning of the attribution period is generally the beginning of that credited service period). The end of the “attribution period” is the “full eligibility date.”

Question 2

Which cost is unique to postretirement health-care benefits?

Answer 2

Per-capita claims