This paper presents findings from the 2008 EBRI Consumer Engagement in Health Care Survey and the 2006 and 2007 EBRI/Commonwealth Fund Consumerism in Health Care Surveys. It examines the availability of HRA and HSA-eligible plans (so-called consumer-driven health plans or CDHPs), as well as...

This paper considers the lessons learned in the evolution of 401(k) plan design, where the objectives are a high level of participation, a high level of worker contribution, a diversified approach to investing, sufficient asset accumulation to enable retirement, and not outliving one's assets....

This paper examines fundamental tax reform as it relates to employment-based health benefits and health insurance. It focuses on the specifics of the Bush proposal, but the issues apply to the overall concept of changing the way health insurance is taxed. It summarizes the current tax treatment...

This paper examines the notion that employers have reached a tipping point over health costs and will cease offering health care benefits to their workers. In the end, an evaluation of recent data does not suggest that the end of employment-based health benefits is upon us. However, the message...

This paper examines the savings needed to cover health insurance premiums and out-of-pocket expenses for health care services in retirement and evaluates the use of health savings accounts (HSAs) to save for those expenses. Proponents of HSAs often tout them as a vehicle for funding future...

This Issue Brief examines 1996‒2016 trends in the availability of and enrollment in self-insured health plans among private-sector establishments offering health plans and their covered workers, with a particular focus on 2013 to 2016, so as to assess whether the Patient Protection and...