Long term care is a relatively new employee benefit issue and was virtually unheard of two years ago. Long term care plans have been implemented in a handful of companies and government retirement systems. Long term care has become an employee benefits issue because of the growing awareness of the risks of long term care to the elderly and the costs of long term care. Long term care benefit plans provide a means for protecting against those risks and costs. Although the design and implementation of a long term care benefit plan involve the same general principles as the design and implementation of any employee benefit, there is a basic difference. That difference lies in the fact that employees must be educated about the risks and expenses of long term care so they can make informed judgements about whether to participate in an employer-sponsored long term care benefit plan.
长期护理是一个相对较新的员工福利问题，两年前几乎闻所未闻。少数公司和政府退休系统已经实施了长期护理计划。由于人们越来越意识到老年人面临的长期护理风险以及长期护理成本，长期护理已成为一个员工福利问题。长期护理福利计划提供了一种防范这些风险和成本的手段。尽管长期护理福利计划的设计和实施涉及与任何员工福利的设计和实施相同的一般原则，但存在一个基本差异。这个差异在于，必须让员工了解长期护理的风险和费用，以便他们能够就是否参与雇主赞助的长期护理福利计划做出明智的判断。
