All companies have to fund pensions up front. Retiree healthcare doesn't have to be funded up front, but very few companies provide this benefit. It is rare t

All companies have to fund pensions up front. Retiree healthcare doesn't have to be funded up front, but very few companies provide this benefit. It is rare that someone can retire at 50, and have their healthcare paid for by their employer for the rest of their lives (minus Medicare payments). This exceptional benefit should be pre-funded.