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Defined Contribution Pension Plans for State and Local Government Employees in the Financial Accounts of the United States
Matthew Hoops, Irina Stefanescu, and Ivan Vidangos, members of the Board of Governors of the Federal Reserve System Apr. 21, 2015
"This note provides some background information on the DC pension plans available to [state and local (S&L)] government workers, briefly discusses the methodology used to construct the estimates of assets held by S&L DC pension plans, and presents the estimates currently reported in the Financial Accounts. Finally, it discusses the impact of the introduction of S&L DC pension assets on the balance sheet of the household sector."
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