Few Companies Offer Retiree Health Benefits: Most U.S. workers are left without health care benefits after they retire, a survey of employers found. Fewer than one in 10 small employers, defined as those with 500 or fewer employees, extended health coverage to their retirees in 1993, according to a survey by Foster Higgins, a New York-based benefits consulting firm. Among larger companies, 46% provided continuing health benefits to retiring workers. The survey also found that some companies that do extend benefits plan to end such coverage, while others plan to implement changes, such as requiring contributions from recipients and raising deductibles. The survey was based on responses from 2,395 companies.