All Research Studies


Trains on a Collision Course

This paper looks at the confluence of the demographics of the aging public sector workforce and the post-employment health care benefits they expect when they retire, along with the implications of the changes in accounting standards for government retiree health care. (5/08)

The Miracle of Funding by State and Local Pension Plans

There is no federal law that mandates funding for state and local government retirement plans, and yet these plans are funded about as well as private sector plans that operate under the Employee Retirement Income Security Act of 1974. Why is that?