Retiree Health Plans: Health Benefits Not Secure Under Employer-based System : Report to the Chairman, Subcommittee on Regulation, Business Opportunities and Technology, Committee on Small Business, House of Representatives
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5th Circuit 780 employers 7th Cir benefit consultant studies carve-out method cert denied changed their retiree collective bargaining agreement coordination of benefits copayments costs to retirees Court Decisions Allow courts of appeals current retirees Decisions Allow Employers defined contribution plans dollar or defined early retirees employee and retiree Employee Benefits employer-based health Employers Reducing Employers to Modify Federal Law Financial Accounting Standards flexible benefit plans future liabilities future retirees health benefit consultant health benefit costs health benefit plans Health Care Benefits health care costs health care coverage Health Insurance impact Law and Court medical services Medicare payment Modify Health Benefits modify or terminate number of employers pension plans percent of 780 Providing Retiree Health Reducing Their Bole require retirees retiree health benefits retiree health plans retirees to pay self-insured studies we reviewed terminated health benefit termination of retirees U.S. bankruptcy courts U.S. circuit courts U.S. Supreme Court welfare benefits