Taxation of retiree welfare plan benefits

[Flyboyjohn]

1. Generous employer provides post-retirement health benefits to retirees (pre-65 continued participation in group health plan, at 65 payment of Medicare Supplement and Part D premiums). Is there any reason these benefits would not be tax free to the retirees?

2. Same employer also pays premiums for a whole life insurance policy on each retiree until death. Is there any way this benefit can be tax free to the retiree and if not is the proper employer reporting to the employee a W-2 or 1099? 

Thanks