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CRS Report: The Effect of Employer Bankruptcy on Retiree Benefits, with Applications to the Automotive and Coal Industries (PDF)
Congressional Research Service [CRS] Link to more items from this source
Sept. 23, 2014
28 pages. "Benefits for retired employees are of particular interest to policy makers because of the growing number of retirees and forecasts indicating that some future retirees may not have the necessary financial resources to maintain their standards of living. Part of this congressional concern is what happens when bankrupt employers are unable to provide promised pension and health benefits to their retired employees.... After a discussion of these issues, this report provides three examples of bankruptcy proceedings where the retirees' pensions and health insurance benefits received substantial federal attention: the General Motors Corporation, the Delphi Corporation, and the Patriot Coal Corporation." [Report R43732, Sept. 22, 2014]

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