Anthony Randazzo is a senior fellow at Reason Foundation, a nonprofit think tank advancing free minds and free markets.
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Best practices for pension debt amortization
Amortization policy is at the core of the successful elimination of pension debt.
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Evaluating Solutions for Austin’s Billion Dollar Pension Crisis
COAERS’s fiscal deterioration is evident, and the causes are many, such as subpar investment returns, failing to properly anticipate how long workers would stay in the system, and mortality assumptions.
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America’s Debt and Deficit
Problems Still Seeking a Presidential Candidate’s Solution
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Pension Reform Case Study: Michigan
Reforms in Michigan have benefited both taxpayers and state employees
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Did Pension Reform Improve the Sustainability of Pension Plans?
Evidence from a Counterfactual Analysis of Michigan and Alaska
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How Public Sector Defined Benefit Pension Plans Are Funded
Defined benefit plans are pre-funded, not pay-as-you-go like Social Security
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Best Practices for Setting Public Sector Pension Fund Discount Rates
The main objective should be for pension plans to shift toward having discount rates reflect the risks of liabilities—not the potential performance of assets.
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The “Transition Costs” Myth
Why Defined-Benefit to Defined-Contribution Pension Reform Is Commonly Misunderstood
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Ventura County Pension Reform Would Save $460 Million, Reduce Debt $1.8 Billion
Pension Reform Actuarial Analysis
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Pension Reform Case Study: Rhode Island
Rhode Island's reform effort offers lessons for other states and municipalities facing significant unfunded pension liabilities
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Unmasking the Mortgage Interest Deduction: Who Benefits and by How Much? 2013 Update
The mortgage interest deduction causes harmful economic distortions and its benefits are concentrated among the wealthy
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Crony Capitalism and Sallie Mae
Sallie Mae and Uncle Sam: Cronyism in Higher Education Finance