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Recently, Congress threw a $5 billion financial lifeline to employers, unions and state and local governments struggling with the astronomical cost of providing health insurance coverage to "early retirees" through the creation of the Early Retiree Reinsurance Program (ERRP
As many employers may already know, the new health care reform law has created a special status for health care plans that allows them to be exempt from many of the law's new requirements - a status referred to as "grandfathered plan status
