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Indirect Employer Group Waiver Plan with Wrap Arrangement -- highlights a recent opportunity to lower health care costs by combining a Standard Medicare Part D plan design with a second plan that "wraps" around it. The annual savings under this approach may be as much as $600 per person greater than provided under the Retiree Drug Subsidy.
The GASB's New Pension Accounting and Financial Reporting Standards -- offers a detailed explanation of the changes that apply to state and local pension plans and to the employers (and nonemployers) that contribute to the plans. In addition, it concisely summarizes key changes in four tables at the back of the issue.