​Multiemployer Health Plan Landscape: A Ten-Year Look (2005-2014)

Benefit costs increased to a median level of $10,014 for the nation’s 1,602 multiemployer health plans in 2014, according to The Multiemployer Health Plan Landscape: A Ten-Year Look (2005-2014). The number of covered participants remained relatively steady from 2005 to 2014, but the ratio of active to retired participants has decreased, creating challenges in funding retiree health care. Based on data from Form 5500 reports, this is the first health plan benchmarking report by Horizon Actuarial Services, LLC, and the International Foundation.

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Multiemployer health plans in the study



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Percentage of plans covering retirees by industry


Median benefit costs per participant per year


Median active-to-retiree ratios


Median health plan contributions per participant per year


About the Survey

The International Foundation of Employee Benefit Plans (International Foundation) and Horizon Actuarial Services, LLC (Horizon Actuarial), have partnered to build a database of historical information for multiemployer benefit plans in the United States. A database of multiemployer defined benefit (DB) plans was originally developed during the summer of 2013 using publicly available information from Form 5500 filings. The database of multiemployer defined contribution (DC) plans followed in the summer of 2014 as a supplement to the original DB plan database. A separate report incorporating the results from these databases is available through the International Foundation website. The database of health plans, the subject of this report, was developed in the summer of 2016.