Reportgreen2010

The Funding Status of Retiree Health Plans in the Public Sector

Robert L. Clark · Melinda Sandler Morrill

12 citations0/0 files storedNational Bureau of Economic Research

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Retirement, Disability, and Employment Healthcare Policy and Management Financial Literacy, Pension, Retirement Analysis

Abstract

While no longer common in the private sector, most public sector employers offer retiree health insurance (RHI) as a retirement benefit to their employees.While these plans are thought to be an important tool for employers to attract, retain, motivate, and ultimately retire workers, they represent a large and growing cost.This paper reviews what is currently known about RHI in the public sector, while highlighting many important unanswered research questions.The analysis is informed by detailed data from states on their liabilities associated with RHI, which were produced in accordance with the 2004 Government Accounting Standards Board Rule 45 (GASB 45).We consider the extent of the unfunded liabilities states face and explore what factors may explain the variation in liabilities across states.The importance and sustainability of RHI plans in the public sector ultimately depends on how workers view and value this post-retirement benefit, yet little is known about how RHI directly impacts the public sector labor market.We conclude with a discussion of the future of RHI plans in the public sector.

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References

2002Financial Accounting Standards Board 2002Health Insurance, Labor Supply, and Job Mobility: A Critical Review of the Literature 2001Retiree Health Insurance and the Labor Force Behavior of Older Men in the 1990s 2003Union Membership and Coverage Database from the Current Population Survey: Note 2003Union Membership and Coverage Database from the Current Population Survey: Note 2000Health insurance and retirement behavior: evidence from the health and retirement survey 1997Employment separation and health insurance coverage 1992The Choice of Pension Plans in a Changing Regulatory Environment.

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