IC 5-10-16-5: "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.