Problem: The cost of health care is almost a daily topic in every newspaper across the country. Health care is a politically, economically, and emotionally charged issue. The problem is continuing to worsen. It is a challenge faced by employers and unions alike. This is the largest single problem facing the new generation of HR professionals and business owners. Given this has been the most high profile bargaining topic, the challenge of this discussion is to create a brief idea for solving this crisis in a way that accommodates the perspectives of both the union and the employer.