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Retiree Health Care:
The Brick That Broke Municipalities’ Backs
 
FEBRUARY 2011
M
assachusetts
T
axpayers
F
oundation
 
T
 
 
The Massachusetts Taxpayers Foundation is a nationally recognized, nonprofit researchorganization whose purpose is to promote the most effective use of tax dollars, improve theoperations of state and local governments, and foster positive economic policies. Our credibilityis based upon independent, objective, and accurate analysis of state and local spending, taxes,and the economy. Over the past decade the Foundation has won fourteen national awards for ourwork on transportation reform, business costs, capital spending, state finances, MBTArestructuring, state government reform, and health care.
Massachusetts Taxpayers Foundation333 Washington Street, Suite 853Boston, MA 02108-5170617-720-1000 Fax: 617-720-0799Email:mtf_info@masstaxpayers.org Website:www.masstaxpayers.org 
 
 
Retiree Health Care:
The Brick That Broke Municipalities’ Backs
 
MASSACHUSETTS TAXPAYERS FOUNDATIONFEBRUARY 2011
We would like to recognizeMTF Policy Analyst Carolyn Ryan asthe principal author of this report.
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