As the country debates which presidential candidate has a better health care plan, General Motors and the United Autoworkers are closing in on their own. The leaked plan would include a Voluntary Employee Beneficiary Association that would pay medical benefits for retirees, but remove long-term health care liabilities from GM’s books. GM would give the UAW an estimated 60 to 70 percent of the liability costs so the union can assume responsibility for retiree health care. If Ford and Chrysler follow suit, the UAW could walk away with more than $60 billion in assets. It would be one of the largest such funds in the country.