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Providing and Financing Post-Employment Health Care Benefits
Providing and Financing Post-Employment Health Care Benefits
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机译:提供和资助离职后医疗保健福利
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摘要
A health account retirement plan (“HARP”) is described that can be used by a retiree for health care related expenses. Under the HARP, an employer pays an annual premium to an insurance company such as a health insurance company. In exchange, the insurer funds and administers health accounts for eligible employees at retirement. Employees become eligible for these benefits according to a pre-determined eligibility schedule comparable to a vesting schedule for pension benefit. Once eligible, if an employee retires, he can use the account for health care related expenses including both premiums and health claims.
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