The management of the cost of post-retirement health benefits (PRHBs) for retirees is a major concern to American corporations because of a declining commitment to the Medicare program by the federal government, new proposed accounting rules that will change the financial treatment of PRHBs, and a growing retiree population. This study was conducted to identify the major predictors of corporate benefit officers' perceptions about recent cost containment efforts. Survey data were obtained from a recent Equicor Health Care Survey (1986) of corporate benefit officers. The study examined (1) the factors accounting for effective organizational control of retiree health benefits, and (2) the profile of an effective organization in containing costs for the post-retirement program evaluation of 71 mothers previously served by TAP organizations that applied more cost-cutting and cost-shifting as well as changing PRHB designs may find those strategies an effective response to financial and competitive pressures. The perceived effectiveness of cost control was unrelated to the amount of coverage change in redesigning benefit plays, nor was it related to organizational size, type of industry, fiscal planning practice, or regional location. (Author/NB)