Rappaport Anna M, Wojcik Steven, Baxter Michael
Anna Rappaport Consulting, USA.
Benefits Q. 2011;27(1):26-33.
The Patient Protection and Affordable Care Act as amended by the Health Care and Education Reconciliation Act of 2010 impacts everyone who uses or pays for the health care system. Among the new law's effects will be changes in older workers' health care choices as they transition from full-time employees to part-time work or other jobs and, ultimately, to retirement, and the retiree health benefit choices facing their employers. This article reviews the major issues surrounding these changes, including those affecting retiree health benefits, benefits for Medicare-eligible retirees and health care options for older Americans not yet eligible for Medicare. The authors conclude that although employers will be reacting in 2010 and 2011 with regard to some issues surrounding FASB ASC 715-60 and the early retiree reinsurance program, employers should consider waiting to make major changes until regulations are issued and the health plans for active employees have been fully vetted.
经《2010年医疗保健与教育协调法案》修订的《患者保护与平价医疗法案》影响着每一个使用医疗保健系统或为其付费的人。新法律的影响之一将是老年工人在从全职员工过渡到兼职工作或其他工作，并最终退休的过程中，其医疗保健选择会发生变化，以及他们的雇主所面临的退休人员健康福利选择也会发生变化。本文回顾了围绕这些变化的主要问题，包括那些影响退休人员健康福利、符合医疗保险条件的退休人员福利以及尚未符合医疗保险条件的美国老年人的医疗保健选择的问题。作者得出结论，尽管雇主将在2010年和2011年针对与财务会计准则委员会会计准则汇编第715-60号相关的一些问题以及早期退休人员再保险计划做出反应，但雇主应考虑等待，直到法规发布且在职员工的健康计划得到充分审查后再进行重大变革。
