This paper examines the prevalence of retiree health benefits among Medicare-eligible retirees. It discusses the percentage of retirees with employment-based retiree health benefits over the 1994-2008 period. It also examines the trend for individually purchased coverage as a supplement to...

This paper uses recently released data from the U.S. Census Bureau to examine recent trends in offer rates for retiree health benefits, as well as changes to eligibility for coverage and changes to benefits packages. It also examines how the populations of retirees with retiree health coverage...

Financial Accounting Statement No. 106 (FAS 106), approved by the Financial Accounting Standards Board in 1990, required most private companies to significantly alter the way they accounted for their retiree health benefits beginning with fiscal years after Dec. 15, 1992. FAS 106 dramatically...

This paper uses recently released data from the U.S. Census Bureau to examine the impact of the erosion of retiree health benefits on workers and retirees. One section examines recent trends in retiree health benefits. Another section examines the impact of the erosion of retiree health benefits...

This Issue Brief addresses a wide range of retiree health issues. It reviews the provisions and impact of FAS 106 and includes a discussion of how companies have changed their overall retiree health liabilities. It describes Medicare, the primary source of publicly financed retiree health...

This Issue Brief addresses a wide range of retiree health issues. It reviews the provisions and impact of FAS 106 and includes a discussion of how companies have changed their overall retiree health liabilities. It describes Medicare, the primary source of publicly financed retiree health...

This Issue Brief presents estimates of how much money a person will need to save to completely pay for health insurance and out-of-pocket health care costs during retirement. The combination of the erosion of employment-based retiree health benefits and limited benefits from Medicare and Medigap...

The effects of retiree health insurance on the decision to retire have not been examined until recently. It is an area of increasing significance because of rising health care costs for retirees, the uncertain future of Medicare, and increased life expectancy. In general, studies suggest that...