Asset reversion and surplus assets

[Gary]

If a plan is terminating and will have excess assets, one option is to transfer the surplus into a post-retirement health benefits account. I would like to know exactly what is meant or howi t's designed, with regard to the health benefits account being part of the plan (as a requirement)?

[Lorraine Dorsa]

There was an option, since expired I think, which allowed the transfer of excess assets to pay post-retiree health benefits.