Public Pension underfunding

http://sfmagazine.com/post-entry/september-2018-public-pension-underfunding/

Putting pensions on the books

https://www.statedatalab.org/news/detail/not-so-great-gasb-accounting-rule-pushes-hospitals-near-default

Oregon Pension system

https://www.nytimes.com/2018/04/14/business/pension-finance-oregon.html

Pension reform in guise of a wastewater bill

Kentucky actions - waiting for governor's signature. http://www.wkyt.com/content/news/House-committee-approves-new-surprise-pension-reform-plan-originally-filed-as-a-wastewater-bill-478321143.html?cgdvh

Connecticut pensions most underfunded

http://www.yankeeinstitute.org/2017/12/connecticut-pension-system-worst-in-the-nation-according-to-new-study/

Pensions and California teachers

http://reason.com/blog/2017/02/07/california-teachers-pension-system-lower baseball analogy for pension math

Public Pensions

http://www.nytimes.com/2016/09/18/business/dealbook/a-sour-surprise-for-public-pensions-two-sets-of-books.html?_r=0

California Debt and Disclosures

http://reason.com/archives/2016/02/05/californias-deep-debt-problems

Illinois fiscal woes

http://finance.townhall.com/columnists/mikeshedlock/2015/12/28/death-watch-illinois-despite-massive-stock-market-rally-illinois-pension-liabilities-go-up-and-up-and-up-n2097394?utm_source=thdaily&utm_medium=email&utm_campaign=nl

Pension Data

http://slge.org/research/public-plans-database

Not funding pensions

http://accounting.smartpros.com/x76416.xml Richmond CA and the debt per capita.

Few States Neglected Pension Funds during Recessions

http://www.nasra.org/files/JointPublications/NASRA_ARC_Spotlight.pdf This 12 year report looks at the funding of the ARC (annual required contribution) for 112 organizations for a period of a dozen years.

Pension reasearchers

May be enabled with the public plans database http://crr.bc.edu/data/public-plans-database/

8 bond downgrades under Governor Christie

http://watchdogwire.com/new-jersey/2014/09/10/bums-rush-new-jerseys-credit-rating-downgraded-for-record-eighth-time-under-christie/ The response includes a reference to the bondraters as "bums".

Kansas faces SEC charges

http://www.reuters.com/article/2014/08/11/sec-kansas-pensions-idUSL2N0QH15Z20140811 related to nondisclosure of pension underfunding issues to bond investors in offerings dating back to 2009 and 2010.

GASB OPEB proposal and expected impact

This article discusses some of the impact of the GASB proposal. Huge obligations, and changed actuarial method are two of the items discussed. http://journalofaccountancy.com/News/201410332.htm Also here is a link to materials about the standard. http://www.gasb.org/cs/ContentServer?c=Page&pagename=GASB%2FPage%2FGASBBridgePage&cid=1176164129754

Public Pension Shortfalls in excess of $1 trillion

Study was based on 150 pension plans. http://www.businessweek.com/news/2014-06-10/u-dot-s-dot-public-pension-shortfalls-exceed-1-trillion

GASB pension reporting

This article is a reference to the AICPA white paper regarding the pension numbers. http://journalofaccountancy.com/News/201410247.htm

GASB published implementation guide for pensions

http://journalofaccountancy.com/News/20149524.htm

Detroit pension cuts allowed says Judge

Calling attention to the fact that a pension was a contract was an important part of the decision.   http://www.freep.com/article/20131203/NEWS01/312030159/Retirees-brace-pension-cuts-wake-Detroit-bankruptcy-ruling