Other Key Resources
- Enduring Challenges: Examining the Experiences of States that Closed Pension Plans
National Institute on Retirement Security, August 2019
A series of case studies showing that shifting new employees from defined benefit (DB) pensions to defined contribution (DC) or cash balance plans increased costs for taxpayers with no significant improvements in funding.
- Public Pension Defense Toolkit
National Public Pension Coalition and the National Conference on Public Employee Retirement Systems, February 2019
- Investment Return Assumption Brief
National Association of State Retirement Administrators, February 2020
Among the 130 plans examined, nearly all reduced their assumption in recent years, resulting in a decline in the average return assumption from 7.52 percent in 2017 to 7.20 percent in 2020.
- 2018 Comparative Study of Major Public Employee Retirement Systems
Wisconsin Legislative Council, February 2019
The study compares significant features of 85 state and local retirement systems, including plan membership, Social Security coverage, benefit calculations and eligibility, contribution rates, vesting requirements, post-retirement increases, taxes, and actuarial and accounting information.
- Trustee Leadership Forum Resources
Initiative for Responsible Investment, Harvard Kennedy School
Contact a pension benefits specialist
News and reports
Pension updates from the AFSCME Information Highway blog
- Public Corruption and Pension Underfunding in the American States
- State and Local Government Pension Funding on the Eve of the COVID-19 Recession
- Do Pensions Matter for Recruiting State and Local Workers?
- Pension Obligation Bonds: Yes or No?
- Pension investment losses are poised to inflict material damage on US municipal credit