Issue Briefs, Papers & Analysis

Issue Briefs

• State Hybrid Retirement Plans, September 2023

• Cost-of-Living Adjustments, June 2023

• Public Pension Plan Investment Return Assumptions, March 2023

  • ​Latest Investment Return Assumptions, reflecting changes made since publication of the issue brief

• State and Local Government Spending on Public Employee Retirement Systems, February 2023

• State and Local Government Contributions to Statewide Pension Plans: FY 21, December 2022

• Employee Contributions to Public Pension Plans, September 2022

Papers

• Overview of Public Pension Plan Amortization Policies, April 2022 

• ​Public Retirement System Governance research series

  • Public Retirement System Governance Stakeholder Roles, May 2020

  • Overview of Public Pension Plan Governance, November 2019

• NASRA Analysis of Disability Benefits In Public Retirement Plans, July 2019

• In-depth: Risk Sharing in Public Retirement Plans, January 2019

• Significant Reforms to State Retirement Systems, December 2018

• Balancing Objectives in Public Employee Post-retirement Employment Policies: Reassessing Barriers to Continued Work, November 2018

• Retiree Health Care Benefits for State Employees in Fiscal Year 2015, May 2017

• The ARC Experience of State Retirement Plans, FY 01 to FY 13, March 2015

• Effects of Pension Plan Changes on Retirement Security, April 2014

Analysis

• FY 21 Public Safety Plan Dataset, May 2023 **NEW**

• ​Analysis of Recent Equable Research

  • Analysis of Equable "State of Pensions 2020" report, September 2020

  • ​Analysis of Equable "Hidden Cuts" report, July 2020

• Recession and Market Decline Impacts on Public Pension Plans, June 2020

• 2020 State & Local Fiscal Facts, June 2020

• Public Pension Reporting and Disclosure: The Current State of Practice and Examples of What Works Well, April 2017

• Ten Things You Should Know About Public Pension Disclosure Changes, April 2016

• Understanding Public Pension Funding Guidelines and Calculations, March 2013 and June 2013

• Strong Investment Gains and Legislative Changes Speeding Public Pension Recovery, April 2011

• Faulty Analysis of State and Local Pensions, October 2010 and July 2011