5 pages. Excerpt: An entity that sponsors a postretirement health care plan that provides prescription drug benefits and elects the deferral provided by this FSP should disclose in annual or interim financial statements (a) the existence of the Act and the fact that, in accordance with this FSP, any measures of the APBO or net periodic postretirement benefit cost in the financial statements or accompanying notes do not reflect the effects of the Act on the plan and ...