Retiree Health Insurance: Erosion in Employer-Based Health Benefits for Early Retirees

Pursuant to a congressional request, GAO examined a number of issues related to the private sector's provision of health benefits to retirees, focusing on: (1) available private sector and government surveys of changes in retiree access to and participation in employer-based health coverage; (2) the Pabst Brewing Company health benefit plan in effect during 1996; (3) data from health insurance carriers on the cost of alternative sources of coverage for early retirees in Wisconsin and other selected states; (4) applicable federal and state laws and legal precedents; and (5) earlier GAO work.