This paper uses recently released data from the U.S. Census Bureau to examine the impact of the erosion of retiree health benefits on workers and retirees. One section examines recent trends in retiree health benefits. Another section examines the impact of the erosion of retiree health benefits...

The Census Bureau finds that individuals with family income of $50,000 or more account for 11 million individuals (or 25 percent) of the uninsured and are the fastest-growing segment of the uninsured. This paper examines why this apparently high-income population does not have health insurance...

This paper examines accounts that can be used to pay for health care services on a tax-favored basis. Starting with health savings accounts (HSAs), the function of these accounts is described, followed by a discussion of issues related to the accounts, whether expectations for the accounts will...

This paper examines changes in the distribution of workers among different size firms and the resulting impact on employment-based health benefits. Small firms account for much of the new job growth in the United States. However, the percentage of workers in firms with fewer than 500 employees...

This paper examines the implications of changing the tax treatment of employment-based health coverage. It discusses the current tax treatment of health coverage and various proposals to change the tax treatment of health coverage. The implications of changing the tax treatment are also...

This paper presents findings from the 2008-2012 EBRI/MGA Consumer Engagement in Health Care Survey (CEHCS) and the 2006 and 2007 EBRI/Commonwealth Fund Consumerism in Health Care Surveys. It examines the availability of health reimbursement arrangements (HRAs) and health savings account...

This paper examines public opinion surrounding employment-based health coverage. Data come from the Employee Benefit Research Institute and Mathew Greenwald & Associates, Inc. 2012 Health Confidence Survey (HCS), which examines a broad spectrum of health care issues, including Americans’...

This paper uses recently released data from the U.S. Census Bureau to examine recent trends in offer rates for retiree health benefits, as well as changes to eligibility for coverage and changes to benefits packages. It also examines how the populations of retirees with retiree health coverage...

This paper examines the impact of plan type, health status, and income on the use of health care services. It also examines differences in the use of health services within the CDHP population. Data from the 2005-2007 EBRI/Commonwealth Fund Consumerism in Health Care Survey and the 2008-2011...

This paper reports use of health care services related to health care quality over five years among over 18,000 individuals from a single large employer in the Midwestern United States that adopted an HSA-eligible health plan for all employees. It represents one of the longest observation...