FASB 96 was amended again; FASB, on a 4:3 vote, said that postretirement benefits other than pensions should be accrued over the period of eligibility and not to expected date of retirement; the AICPA proposed limited liability corporations only to learn the benefits were not that promising; FASB had difficulty finding a replacement member at $290,000 per year and the FASB vote was changed to a su