http://www.ncpers.org/Files/%282013117%29%20NCPERS%20Public%20Retirement%20System%20Study%20Report%20-%20Final%20Public%20Version.pdf
From the overview: The National Conference on Public Employee Retirement Systems (NCPERS)undertook a comprehensive study exploring retirement practices of the public sector. 241 responses, 82% local governments and 18% state. Study found the governments are continuing to respond in ways to keep the pensions sustainable. The 41 page pdf is accessible at the link
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