paraphrase In some cases, an employer may be permitted to provide older employees with reduced benefits by asserting the equal-cost defense, which is an employer's explanation for providing older employees with lesser benefits based on a showing that it spent an equal amount of money to provide the reduced benefits as it spent to provide younger employees with the same type of benefits.20 An employer might assert this defense to justify its decision to provide $50,000 life insurance policies to its younger employees and $40,000 policies to its older employees if the cost incurred to provide these two levels of coverage is equal.21 The equal-cost defense is available only for life insurance, health insurance, and disability benefits, because these costs increase with age.22 Employers cannot use this defense to explain providing fewer sick days or vacation days to older employees, because there is no inherent increased cost associated with providing these benefits to aging employees