According to a 2002 Watson Wyatt report "...for future retirees, employers on average will contribute slightly more than 40 percent of premium with 10 years of service at retirement; at 25 years of service, it rises to almost 75 percent of premium. This is dramatically lower than employers' contributions in the mid-1980's." (p.19)

Roland, D. M., Janemarie, M., & Sylvester, J. S.  (2002). Retiree health benefits: Time to resuscitate?  (Research Report). Washington, D. C.: Watson Wyatt Worldwide.

"This study documents the reasons behind our assessment of the likely evolution of employer-sponsored retiree health insurance and proposes a solution to halt the steady decline in benefits."