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)
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.