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The Hidden Bite Of Retiree Health

机译：退休人员健康隐患

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Thanks to a stock market revival, Corporate America's ailing pension plans are earning better returns, and the funding crisis that threatens to siphon cash from its coffers isn't as dire as it once appeared. But that's not the only obligation many companies have to then: retirees. Net liabilities for "other post-retirement employee benefits" (OPEB)―mainly health insurance but also possibly dental, vision, life insurance, and other promised benefits―are substantial. And for many companies, they may pose more of a financial drain than pensions. That's because companies have stashed away far less money for OPEB plans than for pensions, opting instead to pay much of these benefits out of pocket. With health costs climbing fast, OPEB has a growing claim on the cash flow of many companies. In fact, accounting analyst David Zion of Credit Suisse First Boston says OPEB costs consumed at least 15% of 2002 operating cash flow at General Motors, DuPont, and Delta Air Lines. To help you assess how these obligations may affect your employer or companies in which you invest, we're examining the footnote for OPEB costs. This footnote―available in quarterly as well as annual reports starting this year―is generally the only place where investors can see how much cash is going out the door to cover retirees' nonpension benefits.
机译：得益于股市的复苏，美国公司的不景气的养老金计划获得了更好的回报，而威胁从库房中提取现金的资金危机也没有以前那样可怕。但这并不是许多公司必须履行的唯一义务：退休人员。 “其他退休后雇员福利”（OPEB）的净负债是巨大的，主要是健康保险，也可能包括牙科，视力，人寿保险和其他承诺的福利。对于许多公司而言，它们可能比退休金造成更多的财务损失。这是因为公司为OPEB计划节省的资金远少于养老金，而是选择自掏腰包支付大部分此类福利。随着医疗费用的快速攀升，OPEB对许多公司现金流量的要求越来越高。实际上，瑞士信贷第一波士顿的会计分析师戴维·锡安说，OPEB的成本至少消耗了2002年通用汽车，杜邦和达美航空运营现金流量的15％。为了帮助您评估这些义务可能会如何影响您的雇主或投资的公司，我们正在检查OPEB费用的脚注。该脚注（可从今年开始的季度和年度报告中获得）通常是投资者可以看到有多少现金用来支付退休人员的非养老金的唯一场所。

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