"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.