[Editor's Note: The recently passed COLI Best Practices ' 101(j), Deferred Compensation ' 409A and the Medicare Act of 2003 require advisers to review all qualified and nonqualified benefit programs.
OPEB, COLI and Post-Retiree Needs
At the same time steps are being instituted to curtail COLI, there is an ever-increasing need to fund for employee medical care and post-retirement medical expenses. The use of COLI and the new Health Savings Accounts ("HSA") can provide a robust funding vehicle.
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