Olivia S. Mitchell and Gary W. Anderson, Editors
People covered by public pensions are often the subject of ‘pension envy:’ that is, their benefits might seem more generous and their contributions lower than those offered by the private sector. Yet this book points out that such judgments are often inaccurate, since civil servants hold jobs with few counterparts in private industry, such as firefighters, police, judges, and teachers.
The volume captures a vigorous debate currently underway by academics, financial experts, regulators, and plan sponsors, all seeking to define a new future for public retirement systems. It will be of substantial interest to a wide range of readers, since public sector employees and their representatives will naturally find the comparisons and arguments over valuation of keen interest. Public pension administrators and policymakers seeking an explanation of what makes these plans so costly will gain a new understanding of how the arguments stack up. Private sector employers and plan sponsors can learn much from efforts to reform these retirement systems in states and countries around the world. Finally, investors and the taxpaying public more generally may be at risk to cover these long-term promises, so it behoves them to pay close attention to the financing and investment practices of these plans, along with their valuation.
This volume represents an invaluable addition to the Pension Research Council / Oxford University Press series as it includes actuarial, economic, and financial perspectives making it useful for academics, retirement plan administrators, and public employees wishing to understand the challenges facing public pensions.
Publication date: October, 2009 · Oxford University Press · ISBN 0-19-957334-9
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- Table of Contents
- Chapter 1: The Future of Public Employee Retirement Systems
Olivia S. Mitchell - Chapter 2: Estimating State and Local Government Pension and Retiree Health Care Liabilities
Stephen T. McElhaney - Chapter 3: The Case for Marking Public Plan Liabilities to Market
Jeremy Gold and Gordon Latter - Chapter 4: Between Scylla and Charybdis: Improving the Cost Effectiveness of Public Pension Retirement Plans
M. Barton Waring - Chapter 5: Public Pensions and State and Local Budgets: Can Contribution Rate Cyclicality Be Better Managed?
Parry Young - Chapter 6: Benefit Cost Comparisons Between State and Local Governments and Private Industry Employers
Ken McDonnell - Chapter 7: Administrative Costs of State Defined Benefit and Defined Contribution Systems
Edwin C. Hustead - Chapter 8: Thinking About Funding Federal Retirement Plans
Toni Hustead - Chapter 9: Reforming the German Civil Servant Pension Plan
Raimond Maurer, Olivia S. Mitchell, and Ralph Rogalla - Chapter 10: The Outlook for Canada’s Public Sector Employee Pensions
Silvana Pozzebon - Chapter 11: Unifying Pension Schemes in Japan: Toward a Single Scheme for Both Civil Servants and Private Employees
Junichi Sakamoto - Chapter 12: Redefining Traditional Plans: Variations and Developments in Public Employee Retirement Plan Design
Keith Brainard - Chapter 13: Defined Contribution Pension Plans in the Public Sector: A Benchmark Analysis
Roderick B. Crane, Michael Heller, and Paul J. Yakoboski - Chapter 14: The Evolution of Public Sector Pension Plans in the United States
Robert L. Clark, Lee A. Craig, and Neveen Ahmed - Chapter 15: Pension Fund Activism: The Double-Edged Sword
Brad M. Barber - Chapter 16: The New Intersection on the Road to Retirement: Public Pensions, Economics, Perceptions, Politics, and Interest Groups
Beth Almeida, Kelly Kenneally, and David Madland - Index