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Oregon Employer-Provided Benefits and the Impacts of Rising Costs

Source: WorkSource Oregon, February 2013 The 2012 Oregon Benefits Survey asked private employers from all industries, class sizes, and regions of the state about the benefits offered to their...

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Best Practice: Guidelines for Funding Defined Benefit Pensions (2013) (CORBA)

Source: Government Finance Officers Association (GFOA), 2013 Background. Governments that offer defined benefit pensions to their employees should fund the cost of those benefits in an equitable and...

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Public Pension Plan Investment Return Assumptions

Source: National Association of State Retirement Administrators, NASRA Issue Brief, Updated January 2013 As of the third quarter of 2012, state and local government retirement systems held assets of...

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Pensions and Retirement Security 2013: A Roadmap for Policy Makers

Source: Diane Oakley, Kelly Kenneally, National Institute on Retirement Security, February 2013 From the press release: New public opinion research finds that Americans remain highly anxious about...

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State and Local Pension Costs: Pre-Crisis, Post-Crisis, and Post-Reform

Source: Alicia H. Munnell, Jean-Pierre Aubry, Anek Belbase and Josh Hurwitz, Center for Retirement Research at Boston College, State and Local Pension Plans, SLP#30, March 2013 The brief’s key findings...

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Union Pension Fund Finances Runaway Shop

Source: Patrick Young, Labor Notes, February 28, 2013 Mattress manufacturer Sealy is shutting down its North Portland, Oregon, factory, eliminating 128 jobs. The North Carolina-based company announced...

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Quarterly Survey of Public Pensions: 4th Quarter 2012

Source: U.S. Census Bureau, March 28, 2013 This quarterly survey (formerly known as the Finances of Selected State and Local Government Employee Retirement Systems Survey) provides national summary...

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Inside Employers’ Minds: Confronting Critical Workforce Challenges

Source: Mercer, Inside Employers’ Minds: Confronting Critical Workforce Challenges, Special Issue, January 2013 (registration required) In taking the pulse of employers around the world, Mercer found...

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Emerging from the Economic Storm: Retirement Plans in the United States,...

Source: Catherine Collinson, TransAmerica Center for Retirement Studies, March 25, 2013 A new White Paper evaluates how American workers and company-sponsored retirement plans have fared during these...

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2013 Pension Funding Study

Source: John Ehrhardt, Zorast Wadia, Alan Perry, Milliman, March 2013 From the press release: Milliman, Inc., a premier global consulting and actuarial firm, today released the results of its 2013...

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Reforming the Taxation of Retirement Income

Source: Richard L. Kaplan, Virginia Tax Review, Vol. 32 no. 2, 2012 From the abstract: Legal and financial analyses abound about various means of saving for retirement and the tax advantages that they...

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Improving Retirement Savings Options for Employees

Source: James Kwak, University of Pennsylvania Journal of Business Law, Vol. 15 no. 2, 2013 Americans do not save enough for retirement. One reason is that our retirement savings accounts—whether...

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Public Pension Funds and Assumed Rates of Return: An Empirical Examination of...

Source: Odd J. Stalebrink, American Review of Public Administration, published online: October 15, 2012 (subscription required) From the abstract: This research adds to an existing body of research...

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Has Pension Reform Gone Too Far?

Source: Liz Farmer, Governing, View blog, April 19, 2013 Nearly every state in the union and scores of localities have reacted in recent years to their growing unfunded public pension liabilities with...

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TW Pension 100: Year-End 2012 Disclosures of Funding, Discount Rates, Asset...

Source: Brendan McFarland, Towers Watson, Insider, April 2013 From the summary: - During 2012, aggregate funded status for defined benefit plans in the TW Pension 100 fell from 79% to 77%. - Plan...

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Promises to Keep: Ensuring the Payment of Americans’ Pension Benefits in the...

Source: Ken Dau-Schmidt, Washburn Law Journal, (Forthcoming), April 19, 2013 From the abstract: In this essay, I examine the problem of designing a pension plan within the context of our larger public...

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Shrouded Costs of Government: The Political Economy of State and Local Public...

Source: Edward L. Glaeser, Giacomo A. M. Ponzetto, National Bureau Of Economic Research, NBER Working Paper No. w18976, April 2013 From the abstract: Why are public-sector workers so heavily...

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The distributional effects of the Social Security windfall elimination provision

Source: Jeffrey R. Brown, Scott J. Weisbenner, Journal of Pension Economics and Finance, FirstView Article, Published online: 24 April 2013 (subscription required) From the abstract: Over five million...

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Public Pensions Update

Source: Natalie Cohen, Wells Fargo, Municipal Securities Research, Municipal Commentary, May 17, 2013 It is time for an update on public pensions. In the past three months, there has been a flurry of...

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When Local Governments’ Pensions Are Beyond Their Control

Source: Susan K. Urahn, Governing, June 12, 2013 Many cities and counties are tied to state pension systems. That can be a liability, but it also can be an asset….One aspect of this important issue is...

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