Download the reports below and read how employers throughout the U.S. are responding to changes in retiree health care plan benefits.

Reductions in Hospital Days, Re-Admissions, and Potentially Avoidable Admissions Among Medicare Advantage Enrollees in California and Nevada
Seniors in Medicare Advantage spent fewer days in a hospital, were subject to fewer hospital re-admissions, and were less likely to have "potentially avoidable" admissions, for common conditions ranging from uncontrolled diabetes to dehydration, according to a September 2009 analysis of publicly available data.

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At a Crossroads: The Financing and Future of Health Benefits for State and Local Government Retirees
This report from the Center for State & Local Government Excellence discusses state and local government retirement plans, policy alternatives and strategies, and retiree health care in the shadow of GASB 45.

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Retiree Health Care in the American States
This report from the Center for State & Local Government Excellence looks at how state administrators are responding to retiree health care plans, how retiree health care programs are structured and the cost-sharing/cost-shedding measures that have been considered or implemented.

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Retiree Health Plans: A National Assessment
In this report, also from the Center for State & Local Government Excellence, retiree plans from each state are examined and organized by their key characteristics, including age and service requirements for coverage and the costs to the state and the retiree.

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U.S. States are Quantifying OPEB Liabilities and Developing Funding Strategies as the GASB Deadline Nears
This report from Standard & Poor's outlines the strategies used by states to respond to Governmental Accounting Standards Board (GASB) Statement 45, which established new accounting and reporting practices for other post-employment benefits (OPEB) liabilities.

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