Articles In The Latest Issue: August 2009 GFR Cover Image

“New Normal” Retirement Plan Designs: Re-engineering and Installing Sustainable Pension and OPEB Plans
Many jurisdictions are concerned about the affordability of their retirement benefits. If your organization is looking for solutions, there are ways to achieve sustainable financing.
Girard Miller and Jim Link

Pension Reform in San Diego
The lessons learned by City of San Diego in instituting pension reforms can help other jurisdictions that may have promised more benefits in the past than they can now afford.
Jay M. Goldstone

Market Value Versus Current Price: The Great Debate over Pension Valuation
The ongoing discussion over how pension liabilities should be measured and accounted for – financial economics versus the conventional method – has serious implications for virtually every government employer.
James J. Rizzo

Automation Leads to Improvements in Ohio Deferred Compensation Project
The system the Ohio Deferred Compensation Program created to increase the security of data and payments and prevent the possibility of identity theft also provides many other benefits.
Keith Overly and Richard T. Wissler

Common Errors in State and Local Government FICA and Public Retirement System Compliance
FICA can be complex and confusing. This employment tax, which is the basis for Social Security and Medicare, is straightforward in the private sector, but applying it to state and local government employment is another matter.
Maryann Motza and Dean J. Conder