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Data from the September 1994 Current Population Survey are used to examine the factors associated with early retirees' access to offers of retiree health insurance (RHI) and their likelihood of accepting these offers. I find large differences in offer rates, with those with pensions and from large firms much more likely to receive an offer, and women and non-Whites less likely. Even among those with an offer of RHI, more than a quarter do not accept the offer. Early retirees who have lower incomes and lack pensions are significantly less likely to accept an offer of RHI, suggesting that policies that increase offers are not sufficient to increase coverage for early retirees. Barriers to accepting offers need to be considered.

Retiree Health Benefits: Availability From Employers and Participation by Employees