The author of the linked article discusses recent write downs. What can also be gleaned is that many people will lose employer provided benefits, and the cost to the tax payer will surely escalate.
James A. Klein of the American Benefits Council WRITES IN THE WALL STREET JOURNAL:
"The real story here—and the one that is getting little attention—is that the new law will likely result in a change of drug coverage for 1.5 million to two million retirees as they are moved from their employer-sponsored plans, according to a study we commissioned by former Office of Management and Budget official Don Moran. Reasonable people can differ as to whether shifting retirees to the Medicare drug program is good or bad policy. But two things are certain. First, it will cost the federal government more money. Second, employers will be excoriated when it happens."