Indiana Code
Chapter 16. Opeb Reports
5-10-16-5. "Post-Employment Benefit"

Sec. 5. As used in this chapter, "post-employment benefit" means any of the following:
(1) Health, prescription drug, dental, vision, and life insurance coverage for retired employees.
(2) Long term care coverage, life insurance, and death benefits that are not offered as part of a pension or retirement plan.
(3) Long term disability insurance for employees.
(4) Any other benefit, other than a pension or retirement plan, or a termination incentive, provided to a former employee.
As added by P.L.138-2012, SEC.4.