"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
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.