Retiree Health Benefits, Including Proposals to Extend Medicare to Cover Early Retirees at Age 60: Hearing Before the Subcommittee on Health of the Committee on Ways and Means, House of Representatives, One Hundred Second Congress, First Session, November 5, 1991, Volume 4
U.S. Government Printing Office, 1992 - Early retirement - 133 pages
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accrued liabilities active employees active workers actuarial AFL-CIO aged 62 benefit plan billion Chairman STARK collective bargaining agreement Committee companies Congress contract law corporate court current retirees cut back defined contribution early retirees EBRI Employee Benefit Employee Benefit Research employers ERISA estimates expand Medicare expense FASB federal Financial Accounting Standards financial statements fund future retirees Gallup Organization health care benefits health care costs health insurance coverage health plan Hewitt Associates impact implementation increase individuals industry issue legislation litigation lower the Medicare Medicaid Medicare coverage Medicare eligibility age multiemployer obligations pay-as-you-go PAYG payroll taxes pension benefits pension plan percent PETE STARK postretirement benefits prefunding promise proposal provide retiree reduce retiree benefits retiree health benefits retiree health coverage retiree health insurance retiree health liabilities retiree medical benefits retiree medical liabilities SALISBURY SCHMIDT Social Security Subcommittee on Health survey THOMPSON U.S. Congress union vesting Yard-Man