Most public elementary and high school teachers are covered by health insurance provided by their employer while they are employed. In most cases, these health plans are managed at the state level. At retirement, teachers with sufficient years of service are allowed to remain in the health plan. Retiree health plans for teachers vary widely across the country with some states paying the full premium for the retired teacher while other states require that the retiree pay 100 percent of the premium. Recent changes in the accounting rules now mandate that public sector employers report the accrued liabilities associated with these plans. This paper documents the unfunded liabilities of teacher retiree health plans in the various states, examines the reasons for these differences, and considers how these plans might evolve in the future. (Contains 4 tables and 6 endnotes.)