The New Hampshire Retirement System (NHRS) is aware that many participating employers are restructuring their employee and retiree health care plans in response to the departure of NH Interlocal Trust from the market, and that may involve novel or hybrid arrangements that differ from traditional group plans. NHRS’ controlling statute, RSA 100-A, requires participating employers to permit their retirees to continue to participate in the same medical insurance or health care group or plan as their active employees. In addition, NHRS pays a “medical subsidy” on behalf of eligible retirees to defray the cost of retiree group health plans. NHRS is working with participating employers to assist them in evaluating whether a particular plan or arrangement constitutes a group plan.