Health care benefits are a hot topic this spring. A major concern is not only benefits and costs for the private sector, but also the government workers. On the health-care retiree benefit side, many states – 19 in fiscal 2009 – have zero funds set aside to fund these benefits. Another seven have only funded 25 percent of their liability. In total, the states only have about $31 billion, or 5 percent of the expected liability, set aside. With the continuing growth in health-care expenses, this will be a significant problem for these states and their taxpayers in the future. Many states, including Kentucky, New Hampshire, New Jersey, and South Carolina, are making changes in the structure and payment plans of retiree healthcare benefits. They are attempting to better manage this long-term liability.