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Shifting Responsibilities: Models of Defined Contribution Health Plans (PDF)
Academy for Health Services Research and Health Policy, under the Robert Wood Johnson Foundation 
Mar. 7, 2002
16 pages; February 2002. Excerpt: This report does not attempt to assert whether employers are indeed moving to defined contribution, but rather seeks to identify the advantages and drawbacks of implementing various forms of such a mechanism. It also outlines product options, contracting requirements, and responsibilities of both employers and employees in four defined-contribution models.
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