WASHINGTON -- Nearly 100 Michigan employers and unions made the list of those accepted into the Federal Government's Early Retiree Reinsurance Program.  The program was created by the Affordable Care Act to help serve as a bridge to the new health insurance exchanges in 2014.  It provides financial assistance employers and unions to help them maintain coverage for early retirees age 55 and older who are not yet eligible for Medicare.  Health and Human Services Secretary Kathleen Sebelius says the program is aimed at making it easier for employers to provide health benefits to retirees while health care reform changes are made.