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<classification authority="sudocs">GA 1.13:GAO-02-243</classification>
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 <subject>Coalminers benefits</subject>
 <subject>Employee retirement plans</subject>
 <subject>Retirement benefits</subject>
 <subject>Health insurance</subject>
 <subject>Health care costs</subject>
 <subject>Health care cost control</subject>
 <subject>Beneficiaries</subject>
 <subject>Abandoned Mine Reclamation Fund</subject>
 <subject>Medicare Program</subject>
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<titleInfo>
 <title>Retired Coal Miners&apos; Health Benefit Funds: Financial Challenges Continue</title>
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<abstract>Retired Coal Miners&apos; Health Benefit Funds: Financial Challenges
Continue (18-APR-02, GAO-02-243).				 
                                                                 
In 1992, more than 100,000 retired coal miners and their spouses 
and dependents faced a potential decrease in their		 
employment-related health insurance coverage or loss of such	 
coverage altogether. Some former employers had stopped mining	 
coal or gone out of business and were no longer contributing to  
the United Mine Workers of America (UMWA) retiree benefit funds. 
To ensure that these individuals would continue to receive the	 
health benefits specified in previous collective bargaining	 
agreements reached with coal companies, often gained in exchange 
for lower pensions, Congress enacted the Coal Industry Retiree	 
Health Benefit Act of 1992 (Coal Act). The Coal Act replaced the 
existing UMWA benefit funds with the Combined Benefit Fund (CBF) 
and the 1992 Benefit Plan. These funds&apos; benefits requires less	 
cost sharing by beneficiaries and provides more extensive	 
coverage than benefit packages offered by the major manufacturing
companies and companies with unionized workforces. However, the  
extent of coverage is generally comparable. The cost of health	 
care for the Funds&apos; beneficiaries in 1999 was about 29 percent	 
higher than for demographically similar Medicare beneficiaries	 
with employer-sponsored insurance. The Funds&apos; officials have	 
attempted to control costs largely through approaches that do not
reduce or limit the benefits for beneficiaries, do not increase  
beneficiary cost sharing requirements, or that have a minimal	 
impact on beneficiaries.</abstract>
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<identifier type="preferred citation">GAO-02-243</identifier>
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 <topic>Coalminers benefits</topic>
 <topic>Employee retirement plans</topic>
 <topic>Retirement benefits</topic>
 <topic>Health insurance</topic>
 <topic>Health care costs</topic>
 <topic>Health care cost control</topic>
 <topic>Beneficiaries</topic>
 <topic>Abandoned Mine Reclamation Fund</topic>
 <topic>Medicare Program</topic>
 <topic>UMWA Combined Benefit Fund</topic>
 <topic>UMWA Health Fund</topic>
 <topic>UMWA Retirement Fund</topic>
 <topic>United Mine Workers of America 1992</topic>
 <topic>Benefit Plan</topic>
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  <title>United States Statutes at Large</title>
  <partNumber>Volume 91 Page 445</partNumber>
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 <identifier type="Statute citation">91 Stat. 445</identifier>
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  <title>United States Public Law 87 (95th Congress)</title>
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 <identifier type="public law citation">Public Law 95-87</identifier>
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 <titleInfo>
  <title>United States Public Law 486 (102nd Congress)</title>
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 <identifier type="public law citation">Public Law 102-486</identifier>
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