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Understanding the Argument for Market Valuation of Public Pension Liabilities

Source: Andrew G. Biggs, Kent A. Smetters, American Enterprise Institute, May 2013 From the summary: This paper first reviews how public pensions value their liabilities under current GASB rules. Next,...

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California and the Thorny Business of Cutting Current Public Workers’ Pensions

Source: Charles Chieppo, Governing, Better, Faster, Cheaper blog, October 2, 2013 …It’s true that some jurisdictions offer unsustainable pension benefits, and nearly every public retirement fund’s...

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How Sensitive Is Public Pension Funding to Investment Returns?

Source: Alicia H. Munnell, Jean-Pierre Aubry and Josh Hurwitz, Center for Retirement Research at Boston College, Issue Brief, SLP#34, September 2013 The brief’s key findings are: - To assess the...

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The State of State Pension Plans 2013: A Deep Dive into Shortfalls and Surpluses

Source: Rachel Barkley, Morningstar, October 2013 (registeration required) ….Despite the increased focus on pensions and their integral role in a government’s overall credit quality, pensions remain...

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Pension Theft Crime Wave

Source: Mark Brenner, Labor Notes, October 21, 2013 …But the fact is that the crisis in funding for pensions, both private and public, is a manufactured one. It’s rooted in the Enron-style accounting...

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Gauging the Burden of Public Pensions on Cities

Source: Alicia H. Munnell, Jean-Pierre Aubry, Josh Hurwitz and Mark Cafarelli, Center for Retirement Research at Boston College, SLP#35, November 2013 The brief’s key findings are: - Media stories...

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An Analysis of the Treatment of Employee Pension and Wage Claims in...

Source: Paul Secunda, Marquette Law School Legal Studies Paper No. 13-21, November 6, 2013 From the abstract: To put the plight of the Detroit city employees into an international and comparative...

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The Plot Against Pensions: The Pew–Arnold campaign to undermine America’s...

Source: David Sirota, Institute for America’s Future, September 2013 From the press release: The Institute for America’s Future released a new report authored by David Sirota (The Plot Against...

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Platinum-Plated Pensions: The Retirement Fortunes of CEOs Who Want to Cut...

Source: Sarah Anderson and Scott Klinger, Institute for Policy Studies, Center for Effective Government, November 19, 2013 From the summary: In the current budget debate, the loudest calls for Social...

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Judges: The True Pension Referees in Bankruptcy Cases

Source: Frank Shafroth, Governing, November 2013 When a city is bankrupt, judges have a big say in whose bills will be paid. For now, all eyes are on Detroit and San Bernardino, Calif.

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Pensions at a Glance 2013: Retirement-Income Systems in OECD and G20 Countries

Source: Organisation for Economic Co-operation and Development (OECD), ISBN Number: 978-92-64-20405-8, 2013 From the summary: This fifth edition of Pensions at a Glance provides a range of indicators...

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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, vol. 44 no. 1, January 2014 (subscription required) From the abstract: This research adds to an existing body of research that...

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Setting the Pension Funding Target: Why Expected Return Matters

Source: Josh Shapiro and Cary Franklin, Benefits Magazine, Vol. 50 no. 11, November 2013 (subscription required) The authors describe two approaches to determining pension obligations and measuring how...

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Public Fund Survey – Summary of Findings for FY 2012

Source: National Association of State Retirement Administrators and the National Council on Teacher Retirement, December 2013 …The primary source of Survey data is public retirement system annual...

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State conservative groups plan US-wide assault on education, health and tax

Source: Ed Pilkington and Suzanne Goldenberg, The Guardian, December 5, 2013 • State Policy Network co-ordinating plans across 34 US states • Strategy to ‘release residents from government dependency’...

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How Did 2013 Treat Public Employees?

Source: Heather Kerrigan, Governing, December 11, 2013 …Positive or negative, there were four major issues facing state and local employees in 2013—public pensions, Obamacare, retiree health benefits...

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Comparing Public-Versus-Private Sector Pay and Benefits: Examining Lifetime...

Source: Thom Reilly, Public Personnel Management, Vol. 42 no. 4, December 2013 (subscription required) From the abstract: The large unfunded liabilities surrounding public pensions in the United States...

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A Hard Lesson from Motown: They Will Steal Your Pension

Source: David Cay Johnston, Newsweek, December 4, 2013 …Courts, legislatures, and corporations are all working in concert not to pay the full benefits owed. For decades, political and business leaders...

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Can Pensions Be Restructured in (Detroit’s) Municipal Bankruptcy?

Source: David A. Skeel Jr., The Federalist Society, White Paper Series, October 2013 From the abstract: This paper, which was written as a White Paper for the Federalist Society, describes and assesses...

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Views on the Value of Voluntary Workplace Benefits: Findings from the 2013...

Source: Paul Fronstin, Ruth Helmanm Employee Benefit Research Institute (EBRI), EBRI Notes, Vol. 34, No. 11, November 2013 From the abstract: The Employee Benefit Research Institute (EBRI) has been...

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