Sure, these postretirement costs probably won't get that high for people who have employer-provided retiree health insurance, though few in the private sector do anymore.

Other companies are preoccupied with their current obligations for retiree health.

With lots of old people to support, rich countries will "get hooked on" the migrants' labor and especially on the taxes they pay into retiree health and pension funds.

Since the county never agreed to the provision, Mr. Glaser said, it was disavowing any obligation for retiree health.

The High Cost of Corporate Benefits Companies that have high retiree health and life insurance benefits.

Mr. Gibson said that in the year ended June 30, Procter & Gamble had spent $19 million on retiree health and life insurance benefits.

HSAs are designed to provide tax incentives for individuals to save for future qualified medical and retiree health expenses.

G.M. reported $3.72 billion as its net expense for retiree health and life insurance obligations for 2001, a $600 million increase from 2000.

AMONG the first to abolish retiree health benefits was J. P. Morgan, the investment banking company.

The key to understanding your retiree health benefits lies in the documents governing your plan.