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 <subject>Compensation</subject>
 <subject>Cost analysis</subject>
 <subject>Employee benefit plans</subject>
 <subject>Employee medical benefits</subject>
 <subject>Employee retirement plans</subject>
 <subject>Employees</subject>
 <subject>Health care cost control</subject>
 <subject>Private sector practices</subject>
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<titleInfo>
 <title>Employer-Sponsored Health and Retirement Benefits: Efforts to Control Employer Costs and the Implications for Workers</title>
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<abstract>Many U.S. workers receive health and pension benefits from
employers, and the cost of these benefits represents a growing	 
share of workers&apos; total compensation. Employers have made changes
to control these rising costs, contending that these changes will
allow them to remain competitive, particularly in an increasingly
global market. Some advocacy groups are concerned that workers	 
may receive reduced benefits or incur additional costs as a	 
result of employers&apos; cost-control strategies. Moreover, they	 
contend that these changes may disadvantage certain groups of	 
workers, such as sicker, older, or low-wage workers. GAO was	 
asked to examine the practices employers are using to control the
costs of benefits. To evaluate changing employer benefit	 
practices and their potential implications, GAO examined: (1)	 
current and emerging practices employers are using to control the
costs of health care benefits; (2) current and emerging practices
employers are using to control the costs of retirement benefits; 
and (3) employers&apos; workforce restructuring changes. GAO reviewed 
studies of employer benefit trends; interviewed representatives  
of business, government, labor, and consumer advocacy and	 
research organizations; and reviewed and analyzed data from	 
surveys of employee benefits. The Department of Labor provided	 
technical comments, which were incorporated as appropriate.</abstract>
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<identifier type="preferred citation">GAO-07-355</identifier>
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<subject>
 <topic>Compensation</topic>
 <topic>Cost analysis</topic>
 <topic>Employee benefit plans</topic>
 <topic>Employee medical benefits</topic>
 <topic>Employee retirement plans</topic>
 <topic>Employees</topic>
 <topic>Health care cost control</topic>
 <topic>Private sector practices</topic>
 <topic>Retirement benefits</topic>
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<relatedItem type="isReferencedBy">
 <titleInfo>
  <title>United States Public Law 792 (87th Congress)</title>
</titleInfo>
 <identifier type="public law citation">Public Law 87-792</identifier>
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<relatedItem type="isReferencedBy">
 <titleInfo>
  <title>United States Public Law 173 (108th Congress)</title>
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 <identifier type="public law citation">Public Law 108-173</identifier>
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