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Adjustments to US State and Local Government Reported Pension Data: Proposed...

Source: Thomas Aaron, Marcia Van Wagner, Timothy Blake, Moody’s, Request for Comment, July 10, 2019 (subscription required) In this Request for Comment, we propose a number of changes to the...

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U.S. Not-For-Profit Health Care Pensions: 2018 Funded Ratios Remain Solid And...

Source: S&P Global Ratings, July 11, 2019 (subscription required) The U.S. not-for-profit health care sector has benefited from an increase in the median funded status of its pension plans in...

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The Evolution of Private Sector Retirement Income From Defined-Benefit...

Source: John G. Kilgour, Compensation & Benefits Review, OnlineFirst, Published July 19, 2019 From the https://doi.org/10.1177/0886368719864480: Traditional employer-sponsored defined-benefit...

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US Public Pension Landscape Series – July 24, 2019

Source: Thomas Aaron, Timothy Blake, Moody’s, Sector In-Depth, June 24, 2019 (subscription required) Many US states and local governments, though certainly not all, face heightened credit challenges...

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Infographic: Pension liabilities continue to trouble Illinois, Kentucky,...

Source: Moody’s Investors Service, October 3, 2019 Adjusted net pension liabilities (ANPL) declined in states’ fiscal year 2018 reporting due to healthy investment returns in fiscal 2017, though...

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Pension Reforms and Public Sector Turnover

Source: Evgenia Gorina, Trang Hoang, Journal of Public Administration Research and Theory, Published: June 24, 2019 From the abstract: Over the past decade, many states have reformed their retirement...

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An Introduction to Police and Fire Pensions

Source: Jean-Pierre Aubry and Kevin Wandrei, Center for Retirement Research at Boston College, SLP#69, February 2020 The brief’s key findings are: Pension and retiree health benefits for public safety...

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Examining the Nest Egg: The Sources of Retirement Income for Older Americans

Source: Frank Porell, Tyler Bond, National Institute on Retirement Security (NRIS), January 2020 From the summary: A new report finds that a large portion (40 percent) of older Americans rely only on...

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Fortifying Main Street: The Economic Benefit of Public Pension Dollars in...

Source: Dan Doonan, Maryna Kollar, Nathan Chobo, Tyler Bond, National Institute on Retirement Security, March 2020 From the summary: As many small towns and rural communities across America face...

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Pension investment losses are poised to inflict material damage on US...

Source: Moody’s, March 24, 2020 (subscription required) Recent US public pension investment losses are likely to severely compound the pension liability challenge facing many state and local...

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Pension Obligation Bonds: Yes or No?

Source: Government Finance Review, Vol. 30 no. 3, June 2020(subscription required)Pension obligation bonds (POBs) are taxable bonds that some state and local governments have issued as part of an...

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Do Pensions Matter for Recruiting State and Local Workers?

Source: Laura D. Quinby, Geoffrey T. Sanzenbacher, State and Local Government Review, OnlineFirst, Published August 7, 2020(subscription required) From the abstract: Many state and local governments...

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State and Local Government Pension Funding on the Eve of the COVID-19 Recession

Source: John G. Kilgour, Compensation & Benefits Review, OnlineFirst, August 5, 2020(subscription required) From the abstract: This article examines the funding of public pension plans through...

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Public Corruption and Pension Underfunding in the American States

Source: Cheol Liu, John Mikesell, Tima T. Moldogaziev, American Review of Public Administration, OnlineFirst, Published February 16, 2021 (subscription required) From the abstract: Unfunded public...

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Public Pension Governance and Opportunistic Accounting Choice: A...

Source: Odd J. Stalebrink, Pierre Donatella, The American Review of Public Administration, Volume: 51 issue: 3, April 2021(subscription required) From the abstract: The selection of actuarial...

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Police and Fire Pensions in Florida: A Comparison of Conditions After 10 Years

Source: Joseph Vonasek, Robert Lee, Compensation & Benefits Review, OnlineFirst, April 5, 2021(subscription required) From the abstract: This article is an analysis of 31 defined benefit police...

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