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Health plans - retiree coverage

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[Opinion] Amicus Brief by U.S. Chamber of Commerce Urging Supreme Court to Overrule Sixth Circuit Presumption of Vesting for Retiree Health Benefits (PDF)
[Guidance Overview] IRS Captive Insurance Ruling Creates Opportunities for Plan Sponsors
[Opinion] Text of Amicus Brief by SHRM and COLLE Urging Supreme Court to Overrule Sixth Circuit Presumption of Vesting for Retiree Health Benefits (PDF)
[Opinion] Text of Amicus Brief by ERIC Urging Supreme Court to Overrule Sixth Circuit Presumption of Vesting for Retiree Health Benefits (PDF)
Law Firm's Amicus Brief Attempts to Bring Broader View of Retiree Health Care
Health Insurance and Retirement Decisions
[Opinion] Illinois Tax Mandamus: A Disastrous Court Ruling on State Retiree Health Benefits
Illinois High Court Rules State Constitution Requires Free Lifetime Health Benefits for Retired State Workers
Proposed Legislation Aims to Codify 'Yard-Man Inference' as a Rebuttable Presumption
Text of District Court Opinion: Moen Retirees Entitled to Permanently Vested Lifetime Healthcare Benefits (PDF)
$495 Million Unfunded Liability Puts Finances at Risk in Pittsburgh
[Guidance Overview] GASB's OPEB Proposals May Have Big Impact on State and Local Government Financial Statements
[Guidance Overview] Official Q&A: The GASB's OPEB Proposals (PDF)
[Guidance Overview] GASB Provides Online Resources for OPED Proposals, Certain Pension Plans; Solicits Comments
[Official Guidance] Text of GASB Proposed Exposure Draft: Financial Reporting by Plans That Provide Postemployment Benefits Other Than Pensions (PDF)
[Official Guidance] Text of GASB Proposed Exposure Draft: Accounting and Financial Reporting by Governmental Employers, Regarding Postemployment Benefit Plans Other Than Pension Plans (PDF)
Delayed Retirement Reduces Health Care Costs
Retiree Health Costs Hold Steady
[Guidance Overview] Disability Premiums, But Not Most Medical, Can Escape Income Inclusion When Paid by Retirement Plans (PDF)
Final Regs Address Payments by Retirement Plans for Accident or Health Insurance, Provide New Rules for Purchasing Disability Insurance
[Guidance Overview] IRS Rules Captive Reinsurance Arrangement Involving Retiree Medical Benefits Qualifies as Insurance for Federal Tax Purposes
New Step to Expose Hidden Retiree Health Debt
GAO Report: Challenges for Those Claiming Social Security Benefits Early, and Their New Health Coverage Options
Detroit, Chicago Stop Covering Retirees' Health Care
Supreme Court to Decide Whether Retiree Health Benefits Last a Lifetime (PDF)
New IRS Guidance on Retiree Health Benefits Funded Through Captive Insurance Subsidiaries
California Supreme Court Throws Municipalities a Life Preserver
Supreme Court to Review Rules Governing Vesting of Retiree Health Benefits under CBAs
Employer's Proposed Changes in Funding Retiree Health Care Benefits Was Not What Parties Bargained For, Sixth Circuit Says
[Guidance Overview] IRS Issues Guidance on Retiree Health Benefits Funded Through Captive Insurance Subsidiary (PDF)
[Guidance Overview] IRS Issues Final Regs on Tax Treatment of Qualified Retirement Plan Distributions to Pay for Accident or Health Insurance Premiums
Supreme Court to Hear Case on Vesting of Retiree Health Benefits Under Collective Bargaining Agreement
County Pension Funds in California Continue to Be Able to Withdraw 'Excess Earnings'
[Official Guidance] Text of Rev. Rul. 2014-15: Guidance to Employers Funding Retiree Health Benefits Through a Wholly Owned Subsidiary (PDF)
En Banc Sixth Circuit Court Sends Back Michigan Case on Emergency Cuts to Retiree Health Benefits
Supreme Court Agrees to Consider Yet Another Sixth Circuit 'Presumption': Whether Retiree Health Care Benefits Are Vested for Life
Evaluating Total Unfunded Public Employee Retirement Liabilities in 20 California Counties
Supreme Court Grants Certiorari to Review Sixth Circuit's Pro-Union Inference in Retiree Health Insurance Benefits Cases
U.S. Supreme Court Will Consider Inference in Favor of Vested Retiree Health Benefits
California Supreme Court Lets Stand Ruling that San Diego Can Change Retiree Health Benefits
Supreme Court to Decide Duration of Retiree Health Benefits When Collective Bargaining Agreement Is Silent
Is the Sixth Circuit Handcuffing Employers with Retiree Health Benefits?
Market Trends in Retiree Healthcare and Financial Reporting Implications (PDF)
CMS Releases 2015 Medicare Part D Benefit Parameters (PDF)
Sixth Circuit Finds Employer Violated CBAs by Replacing Retirees' Health Plan Coverage with HRAs
Constellium Retiree Subclasses Certified In Lawsuit for Lifetime Health Benefits
Sixth Circuit Rejects Change of Union Retirees' Coverage from Group Health Plan to HRA (PDF)
Bankruptcy Judge Rules Mostly in Retirees' Favor in American Airlines Health Benefits Case
Exiting Retiree Medical: An Approach for Eliminating the Obligation While Protecting the Promise to Retirees
Obamacare and the Early Retiree: Health Law Offers Relief
Retiree Health Benefits at the Crossroads
The Potential Impact of Alternative Health Care Spending Scenarios on Future State and Local Government Budgets
Draft Rules Would Help Protect Seniors When Medicare Advantage Plans Drop Doctors
[Opinion] Military Retirement System Is Too Costly -- and Inequitable
New York Appellate Court Rejects Changes to School District Retiree Health Insurance Benefits
[Guidance Overview] IRS Employee Plans News, March 19, 2014 (PDF)
84 Percent of Americans Concerned About Health Care Costs in Retirement
[Guidance Overview] IRS Affirms Tax Treatment of HRA Established to Replace Bankrupt Employer's Retiree Benefits
Text of Actuarial Valuation Report for the State of California Retiree Health Benefits Program as of June 30, 2013 (PDF)
Three New Court Rulings on Retiree Health Care Cuts by California Local Governments

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