Current Trends and Future Outlook for Retiree Health Benefits. Findings from the Kaiser/Hewitt 2004: Survey on Retiree Health Benefits. By Frank McArdle and others, Hewitt Associates. (The Kaiser Family Foundation, Menlo Park, California) 2004. 74 p.
Full Text at: www.kff.org/medicare/7194/loader.cfm?url=/commonspot/security/getfile.cfm&PageID=49752
["The number of companies that offer health coverage to retirees has been on the decline for 15 years. Among those that continue to subsidize retiree coverage, the move to treat current and former workers differently reflects a desire to leave health benefits in place for those who have already retired despite several consecutive years of double-digit increases in health care costs."]