{"schema_version":2,"canonical_url":"https://asc.understandingaccounting.org/asc/320/965/#05-overview-and-background","source":"FASB Accounting Standards Codification, Basic View","usage":"Study and research edition. Verify current requirements with the official source. Summaries, enrichment, and tags are machine-generated study aids. Paragraph html preserves source markup; snippet is abbreviated. Pending content is not necessarily effective.","topic":"320","topic_title":"Investments—Debt Securities","subtopic":"320-965","subtopic_title":"Plan Accounting—Health and Welfare Benefit Plans","section":{"number":"05","label":"05 Overview and Background","anchor":"05-overview-and-background","is_sec":false,"groups":[{"block":null,"heading":null,"paragraphs":[{"citation":"320-965-05-1","para":"05-1","html":"<div class=\"asc-body\"><div class=\"norm-text\">This Subtopic provides guidance on debt and equity securities investments for <a href=\"/glossary/h/#health-and-welfare-benefit-plans\" class=\"term\" title=\"Health and welfare benefit plans include plans that provide the following: Any of the following benefits: Medical, dental, visual, psychiatric, or long-term health care Life insurance (offered separately from a pension plan) Certain severance benefits Accidental death or dismemberment benefits. Benefits for unemployment, disability, vacations, or holidays Other benefits such as apprenticeships, tuition assistance, day care, dependent care, housing subsidies, or legal services.\"><span>health and welfare benefit plans</span></a>.</div></div>","snippet":"This Subtopic provides guidance on debt and equity securities investments for health and welfare benefit plans.","pending":false,"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:92e9e15526f1935d514250b965f516174c46acd84d008d0e3504142eb1a3b460","downloaded_from":"2026-09-09T23:38:21.403Z","last_downloaded_at":"2026-09-09T23:38:21.403Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478762","source_sha256":"12cd47c718bf10739c3faa666bad738d2c332053a9cf02e75c2ef4d9e047fcd3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:1003f8c57cd1233b38683b7377fc280c84d3a4800162a9b8a2c01b46d7ecdd8f","downloaded_from":"2026-09-09T23:38:21.403Z","last_downloaded_at":"2026-09-09T23:38:21.403Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478762","source_sha256":"12cd47c718bf10739c3faa666bad738d2c332053a9cf02e75c2ef4d9e047fcd3"}}],"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed072cd2f7ef0b1d2364db8c235187122f4a348d70bdd300438170fc9ae73dc6","downloaded_from":"2026-09-09T23:38:21.403Z","last_downloaded_at":"2026-09-09T23:38:21.403Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478762","source_sha256":"12cd47c718bf10739c3faa666bad738d2c332053a9cf02e75c2ef4d9e047fcd3"}},"provenance":{"source_url":"https://asc.fasb.org/","snapshot_version":"sha256:15aea8165dff9f5ae47d9484f8470588b13b307f56e1d50801bf4d85ec190e3f","record_version":"sha256:ed072cd2f7ef0b1d2364db8c235187122f4a348d70bdd300438170fc9ae73dc6","downloaded_from":"2026-09-09T23:38:21.403Z","last_downloaded_at":"2026-09-09T23:38:21.403Z","date_scope":"source_page","effective_as_of":null,"effective_as_of_status":"Not established by retrieval timestamps","source_key":"1943274/2147478762","source_sha256":"12cd47c718bf10739c3faa666bad738d2c332053a9cf02e75c2ef4d9e047fcd3"}}