Long term care is a relatively new employee benefit issue and was virtually unheard of two years ago. Long term care plans have been implemented in a handful of companies and government retirement systems. Long term care has become an employee benefits issue because of the growing awareness of the risks of long term care to the elderly and the costs of long term care. Long term care benefit plans provide a means for protecting against those risks and costs. Although the design and implementation of a long term care benefit plan involve the same general principles as the design and implementation of any employee benefit, there is a basic difference. That difference lies in the fact that employees must be educated about the risks and expenses of long term care so they can make informed judgements about whether to participate in an employer-sponsored long term care benefit plan.