Reassessing retiree benefits: the new challenge.
For most employers, uncertainty about the future shape of the U.S. health care system, rising health care costs and FAS 106 accounting rules mean it is important to manage retiree medical costs. Survey data shows many employers are taking steps to manage their future retiree health care costs. These steps include reducing benefit levels, introducing service-related contributions and introducing managed care elements to retiree medical plans.
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D000066:Accounting / Q000592:standards; D000368:Aged; D017046:Cost Savings / Q000379:methods; D003625:Data Collection; D017049:Employer Health Costs / Q000706:statistics & numerical data*; D006264:Health Benefit Plans, Employee / Q000191:economics* / Q000706:statistics & numerical data / Q000639:trends; D006801:Humans; D007221:Industry / Q000191:economics / Q000706:statistics & numerical data; D008329:Managed Care Programs / Q000191:economics; D010415:Pensions; D012179:Retirement / Q000191:economics*; D014481:United States