The Financial Services Forum, through its 2008 white paper "Succeeding in the Global Economy: An Adjustment Assistance Program for American Workers," proposes to combine the UI and TAA programs into a single integrated program for all displaced workers who qualify for UI no matter the reason of displacement The program includes: wage insurance, portability of health insurance (under the current program COBRA), and reemployment services such as assistance with geographic relocation and retraining. The wage insurance would cushion the cost of lower wages in the new job for workers age 45 and older. The program replaces 50% of workers' lost wages for up to two years, for up to $10,000 per year, for workers that hold the previous job for at least two years. Regarding retraining, workers would be able to deduct from their gross income, for tax purposes, the full cost of education and training expenses, and there will be no limitations in terms of area of training.