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A 2007 survey of approximately 2000 employers found that "the percentage of large firms (200 or more workers) offering retiree health benefits in 2007 is 33%, similar to the 2006 offer rate of 35%. Among large firms (200 or more workers) that offer retiree health benefits, 92% offer health benefits to early retirees and 71% offer health benefits to Medicare-age retirees. These percentages are similar to the percentages reported in 2006." (p. 5-6)

Kaiser Family Foundation, & Health Research and Educational Trust. (2007). Employer health benefits: 2007 summary of findings. Menlo Park, CA: Kaiser Family Foundation. Retrieved from http://www.kff.org/insurance/7672/upload/Summary-of-Findings-EHBS-2007.pdf

The Kaiser Family Foundation/Health Research and Educational Trust 2007 Annual Employer Health Benefits Survey (Kaiser/HRET) reports findings from a telephone survey of 1,997 randomly selected public and private employers. Firms range in size from small enterprises with a minimum of three workers to corporations with more than 300,000 employees.

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