43 pages. "Given DOE's long history of using contractors and the rising cost of postretirement benefits, you asked GAO to [1] analyze DOE's estimated financial obligation for postretirement health and pension benefits for contractor employees at the end of fiscal year 2003, [2] determine how DOE evaluates its contractor postretirement health and pension benefit programs and assesses the comparative levels of benefits offered by contractors ..." [GAO-04-539, Apr. 15, 2004]