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Health and OPEB Funding Strategies from the 2012 National Survey of Local Governments (PDF)
National Conference on Public Employee Retirement Systems [NCPERS] Link to more items from this source
Oct. 18, 2012

[The survey finds that:] "7% fewer local units of government ... provide health coverage to their active employees. Governments who do provide health coverage are paying a slightly smaller share of the premium. Fewer local governments are self-insuring. [There is] a significant drop in the percentage of local governments who provide health insurance for retired employees, especially in the Midwest. The percentage who self-insure this population also has dropped, and the percentage providing retiree health coverage through a coalition/pool increased from 12% to 26%. As in 2011, there was a slight decrease in the percentage of local governments who are fully or partially prefunding their retiree health liabilities."  MORE >>

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