"The FY01 Defense Authorization Act established a Medicare-Eligible Retiree Health Care Fund to finance the DoD retirement health care benefits for Medicare-eligible military retirees and their dependents and survivors on an accrual basis. This report presents research findings, conclusions, and recommendation on the implementation and operation of accrual funding for military retirement health care. Issues addressed include organizational roles, relationships, and responsibilities; methods to calculate trust fund deposits and withdrawals; meghods to pay for the health care of Medicare-eligible beneficiaries; and management and internal control requirements. The report also addresses the issue of expanding the coverage of the Fund to all military retirement health care."--Report documentation page.