As Baby Boomers begin to consider leaving the workforce, attention to retirement issues is increasing in the fields of industrial relations, healthcare, and public policy. Among the emerging major concerns is the recent decline in employerprovided retiree health benefits. According to the 2004 Henry J. Kaiser Family Foundation/Health Research and Education Trust Survey of Employer-Sponsored Health Benefits, the share of employers offering such benefits to retirees fell from 66 percent to 36 percent since 1988.
