"[I]f the commitment of employers who do not have material experience to affect the pool is only to provide what is effectively deep discounted merchandise, why should we as a profession require them to ignore that discount? If these employers can no longer reflect the community rated premiums in their obligations, the measurement of those obligations will increase significantly, while the underlying cost remains as it had been previous to the change in the ASOP. That could cause some employers to reduce or eliminate the retiree medical benefits that they currently provide. Other employers could be harmed by the unexpected huge increase in their liabilities, which could potentially cause other financial difficulties (for example, reduction in bond ratings or breach of loan covenants)."

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