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Publication Date: March 2009
Publisher: Henry J. Kaiser Family Foundation
Author(s): Henry J. Kaiser Family Foundation
Research Area: Health; Labor
Keywords: VEBA; retiree; benefits
Type: Report
Coverage: United States
Abstract:
This issue brief provides an overview of stand-alone Voluntary Employees' Beneficiary Association trusts, through which employers have been able to rid themselves of future obligations to pay retiree health benefits in exchange for making a significant payment to designed to approximate the projected cost of these benefits. The paper include three case studies, including the VEBAs at the Big Three automakers.