The Affordable Care Act provided $5 billion in financial assistance to employers to help them maintain coverage for early retirees age 55 and older who are not yet eligible for Medicare. The federal Early Retiree Reimbursement Program (ERRP) reimburses participating employment-based plans for a portion of the costs of providing health benefits for early retirees and their spouses, surviving spouses and dependents...  [157 word article, February 2011]