This brief takes a hard look at the options state and local governments are pursuing to reduce their unfunded liabilities for retiree health care.
All Research Studies
This report is the first systematic (entire workforce) assessment of the level of OPEB (other post-employment benefits) liabilities of US states and a sample of localities.
An examination of the current financial status of state retiree health plans. States with the lowest unfunded liabilities include North Dakota, Wyoming, Iowa, Oregon, Rhode Island, and Oklahoma; states with the largest include New Jersey, New York, California, North Carolina, Connecticut, Louisiana, and Texas. The original 2008 brief was updated in 2009.
This brief examines the health care plans local governments are offering to their retirees, the impact of new GASB rules, and potential solutions governments may use to continue to offer the benefits. (January/February 2009)
An examination of the demographics of the state and local government workforce, the projected public sector workforce needs of the future as the baby boomer generation begins to retire, and the issues state and local government executives describe as major challenges to recruiting and retaining the next wave of public servants. Originally presented at the Labor and Employment Relations Association (LERA) meeting, January 5, 2009.
This report examines how state administrators perceive the importance of retiree health care benefits to central human resource goals; how the states structure retiree health care programs; and which cost sharing and cost shedding measures have been adopted and/or are being considered. All 50 states report they are making incremental changes, focusing primarily on disease prevention, cost containment, and cost sharing strategies. (12/08)
An examination of how North Carolina local governments are meeting their obligations to report their unfunded retiree health care obligations. The brief is based on a survey of the 30 local governments in the state with annual revenues greater than $100 million. (11/10/08)
How well are local governments funding their pension plans?
This report shines a light on differences and similarities in state health plans in a quick reference format. It includes such details as eligibility requirements for coverage and the cost to employees and to state governments for the benefit. (9/08)
This brief analyzes new survey data from the 50 states and a large sample of local governments. (9/08)