The Chicago Tribune (June 24, 1990) reported that AMR Corporation, in response to the new accounting rule requiring that postretirement healthcare costs be accrued, now requires employees to contribute to their retirement healthcare plan. In the past, AMR provided all the benefits for the plan. The article also noted that “some [companies] have simply ended retiree health benefits for active and future workers. Others have terminated the plan but offered increased pension benefits or created employee stock ownership plans to soften the blow.” REQUIRED: Briefly describe the FASB’s new ruling, and discuss whether it makes economic sense for a company to discontinue its postretirement healthcare plan in response to it