Measuring and Funding Corporate Liabilities for Retiree Health Benefits

Through analyses based on hypothetical employee groups, benefit levels, and funding scenarios, this study enables policymakers, employers, and employee representatives to gain an understanding of the difficult issues associated with funding retiree health benefit plans. Employers can use the analyses as a starting point for assessing their own companies' retiree health liabilities, and the financial implications of alternative ways of funding such commitments.