State of Connecticut Office of Policy and Management

Background Documents Provided or Requested By Commission Members re: Pension and OPEB Issues
1. The Trillion Dollar Gap: Underfunded State Retirement Systems and the Roads to Reform, The Pew Center on the States, February 2010
3. The $2 Trillion Hole, Baron's March 19, 2010
6. How Progressive is the U.S. Federal Tax System?  Historical and International Perspective, Journal of Economic Perspectives, Winter 2007
8. Prefunding OPEB in State and Local Governments: Options and Early Evidence, Center for State and local Government Excellence, September 2009
9. Managing DB Pension Plans in Stressful Times, Althea A. Schwartz Powerpoint Presentation, March 26, 2010
10.  State Debt Woes Grow Too Big To Camouflage, New York Times, March 26, 2010
12. The Pension/OPEB Funding Puzzle, by Greg Stump, April 9, 2010
      a.)  Why the Federal Government Should Worry About State Pension Liabilities
      by Joshua D. Rauh
      b.) Raugh Response Final
14.  FUNDING PENSIONS & RETIREE HEALTH CARE FOR PUBLIC EMPLOYEES,
      A report of the Pubilc Employee Post Employment Commission of California
15.  LINK: NY State Task Force on Public Employee Retirement Health Care Benefits
16.  LINK: In Budget Crisis, States Take Aim at Pension Costs, By Mary Williams Walsh, NYT
17.  New England State Pension Reform - VT Published: June 19, 2010
18.  New England State Pension Reform - RI
19.  New England Public Policy Center Research Report 10-1, June 2010
20.  Towers Watson Finds DB Plans Outperformed DC Plans, February 3, 2010
21.  Investment Returns DB v. DC Plans
22.  GASB Pension Changes - Moody's - 07/06/10
23.  Pension Report July 10, 2010
24.  Pension Funding and Policy Challenges Loom for US States; S&P Report July 8, 2010
      
25.  DB Pensions:  The Real Deal (Journal of Pension Benefits)