Paying the Piper: Funding Local Government Retiree Health Care Benefits

Source: Dennis M. Daley, Compensation Benefits Review, Vol. 42 no. 6, November 22, 2010
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From the abstract:
This article examines measures between various funding options and demographic and strategic human resource goals drawing on a survey of retiree health care benefits in American local governments. Survey results show that local governments have adopted cost-containment strategies and cost-sharing programs. This article explores finance approaches and revenue enhancements. Local governments have even begun to contemplate major cost-shedding options. The article investigates the relationship between these options and local government demographics (size, region, metro status, form of government, unfunded liability per capita and union influence), along with the perceived strategic effects on human resources goals (recruitment, retention and retirement).

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