来自www.cnshu.cn资料下载【美国保险业协会做的HR分析报告】（PPT 56页）

来自中国培训师大联盟TheEnvironmentTheCatch-22PathsAwayfromTraditionalDelivery:TwoCampsOpportunitiesAlongPath2TheAnswerAdditionalTopicsMercerHumanResourceConsulting来自TheEnvironment–MedicalTrends–Legislation–MarketplaceChanges–PopulationDemographics–EmployerOutlookTheCatch-22PathsAwayfromTraditionalDelivery:TwoCampsOpportunitiesAlongPath2TheAnswerAdditionalTopicsMercerHumanResourceConsulting来自:2002Mercer/FosterHigginsNationalSurveyofEmployer-sponsoredHealthPlans来自ThegapbetweenCPI-Uandmedicalcarecomponentisincreasing1990199119921993199419951996199719981999200020012002CPI-MedicalCare9.0%8.7%7.4%5.9%4.8%4.5%3.5%2.8%3.2%3.5%3.9%4.6%4.7%CPIOverall5.4%4.2%3.0%3.0%2.6%2.8%3.0%2.3%1.6%2.2%3.3%2.8%1.5%RatioMC/Overall1.72.12.52.01.81.61.21.22.01.61.21.63.1Source:U.S.BureauofLaborStatistics来自来自’CostIncreasesOut-PaceOtherIndicatorsLargestincreasesince1990(allemployers)Includesmedical,dentalandpharmacySource:2002Mercer/FosterHigginsNationalSurveyofEmployer-sponsoredHealthPlansResultsforEmployerswith500ormorelives6.9%18.6%16.7%17.1%12.1%10.1%8.0%-1.1%0.2%6.1%7.3%8.1%11.2%14.7%2.1%2.5%-2.00%0.00%2.00%4.00%6.00%8.00%10.00%12.00%14.00%16.00%18.00%20.00%1987198819891990199119921993199419951996199719981999200020012002EmployersCPI-MedicalCPI-AllItemsMercerHumanResourceConsulting来自(1980–2010)Governmentportionofpaymentsincreasing;totalprojectedtobeover$2trillionby2009$0$500$1,000$1,500$2,000$2,5001980199019951998199920002001200220032004200520062007200820092010InUS$BillionsOOPPrivateInsuranceGovernmentSource:CMSMercerHumanResourceConsulting来自PopQuizHowmanyyearswillittakegrossmedicalcoststodouble,assumingnospecificemployerinterventionsornationalhealthcare?–10ormore–9–8–7–6–5orfewer来自来自MedicarePrescriptionDrugs–Ifmadeintolaw,willhavemajorimpactonretireebenefitsandstrategies–Initialconfusionaside,shouldhavepositiveimpactonretireeplans–ExpectcostshiftingtonegativelyimpactactiveplansEEOCProposedchangesinADEAregulations–Clinevs.GeneralDynamicsWellsFargocase–Appearstoallowpre-funding(andtax-deductibility)ofentireretireeliabilityanILPapproachwon’tbeexactlysamenumberasFASliabilityfundinginyears2+wouldbelimitedtoservicecost–IRSweighingitsoptionsMercerHumanResourceConsulting来自COBRAextensionsand/orMedicarebuy-insProhibitionsonpost-retirementbenefitreductionsExpandedpre-fundingforretireemedicalStillfewviableproductsforpre-65inindividualmarketthatovercomeaccessandaffordabilityissues.MercerHumanResourceConsulting来自AgeDiscriminationinEmploymentAct(ADEA)prohibitsdiscriminationagainstpersonsage40orolderintermsandconditionsofemploymentAge-baseddistinctionsinemployeebenefitplansarepermissibleonlyif:–Aspecificstatutoryexceptionapplies,or–Equalbenefit/equalcosttestissatisfiedPlanmustprovideequalbenefitsforolderandyoungerworkers,orPlanmustincurequalcostsforolderandyoungerworkersThirdandSixthCircuitCourtsreachdifferentconclusionsEEOCreviewingADEAregulationsMercerHumanResourceConsulting来自