Pension Bonds


	Evaluating the Use of Pension Obligation Bonds, from GFOA's Best Practices and Advisories, March 2005
	Questions to Consider Before Issuing Pension Obligation Bonds, Gabriel, Roeder, Smith & Co., February 2004
	Pension Obligation Bonds: Financial Crisis Exposes Risks, Center for State and Local Government Excellence and Center for Retirement Research, January 2010
	States' Pensions: A Manageable Longer-Term Challenge, Barclays Capital, May 2011
	State and Local Government Debt: An Analysis, Congressional Research Service, March 2011
	U.S. States' Pension Funded Ratios Drift Downward, Standard & Poor's, March 2011
	Enhancing the Analysis of U.S. State and Local Government Pension Obligations, Fitch Ratings, February 2011
	U.S. State and Local Government Pensions: One Size Does Not Fit All, Fitch Ratings, January 2011
	The Impact of State Pensions on Borrowing Costs, Center for State and Local Government Excellence and Center for Retirement Research, February 2011
	U.S. State Ratings Methodology, Standard & Poor's, January 2011
	Combining Debt and Pension Liabilities of U.S. States Enhances Comparability, Moody's, January 2011
	State & City Pension Funding: A Contrarian View, Herbert J. Sims & Co., June 2010
	Pension Funding And Policy Challenges Loom For U.S. States, Standard & Poor's, June 2010
	OPEB Obligation Bond Funding Strategies Offer Risks And Rewards, Standard & Poor's, November 2007
	Texas House Committee on Pensions and Investments 2004 Interim Report on Pension Bonds, November 2004
	Risky Business? Evaluating the Use of Pension Obligation Bonds, by James B. Burnham, published in Government Finance Review, June 2003