All Research Studies

Retiree Health Care in the American States

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)

A Guide to Implementing GASB 45

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)

Retiree Health Plans: A National Assessment

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)

Trains on a Collision Course

This paper looks at the confluence of the demographics of the aging public sector workforce and the post-employment health care benefits they expect when they retire, along with the implications of the changes in accounting standards for government retiree health care. (5/08)