A problem for law firms has been the ability to provide health insurance for partners and employees who retire early without violating the Age Discrimination in Employment Act. Under the act, the cost of medical benefits offered to Medicare-eligible retirees must be the same as health benefits provided to retirees who are younger than 65. But last week, after a harsh battle with the AARP, the EEOC adopted new rules permitting differing benefits for retirees based on their eligibility for Medicare. The problem, of course, is that early retirees have difficulty obtaining private health insurance if not affiliated with an employer group but are not eligible for Medicare. The AARP has appealed the 3rd Circuit ruling that permits the rule change to the U.S. Supreme Court.