Measuring and Funding Corporate Liabilities for Retiree Health Benefits

An EBRI-ERF Policy Study, 1987
ISBN 0-86643-054-7
Paperback, 257 pp.
PDF, 6.1 mg
Employee Benefit Research Institute, © 1987


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Executive Summary

"All employers that provide retiree health insurance should, at a minimum, determine the size of their company's liability for future benefits. Yet a recent survey of large employers found that more than two-thirds have no idea how much these benefits might cost them in the future or how large their long-term liability is."—Dallas Salisbury

The issues addressed in this study have major implications for the many employers that offer retiree health benefits, for policymakers concerned about the future of these programs, and for labor unions and organizations that represent the millions of active and retired workers that benefit from retiree health programs.