美国保险协会HR分析报告书-英文版(ppt 56页)
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美国保险协会HR分析报告书-英文版目录：
1、The Environment
2、The Catch-22
3、Paths Away from Traditional Delivery: Two Camps
4、Opportunities Along Path 2
5、The Answer
6、Additional Topics
美国保险协会HR分析报告书-英文版内容简介：
Reducing employer cost typically implies increasing employee/retiree cost
Eventually runs against employer’s sensibilities regarding fairness, paternalism (if present), and the concept of benefits generally
Example (FAS 106): “Lower my liabilities significantly but don’t do anything harsh to our retirees…they won’t accept it”
To the extent that retirees represent the bulk of the liability, this is a very difficult proposition
Opportunities exist to change eligibility, design , etc. for future retirees
If we don’t take cost out of the system, either the employer or the employees/retirees will pay the increases
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