757Driver, Do you have a term life insurance policy? Because, there is no guarantee that you will die while paying premiums on the policy. I look at the VEBA as another vehicle (sort of like an insurance that I wont use up all retirement funds for health care) in my retirement financial plans. Just a heads up most couples will go through at least $200,000 in health/long term care costs throughout retirement. If I don't then my beneficiaries will receive the rest of my estate.