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Pension Math: How California's Retirement Spending is Squeezing the State Budget (PDF)
Stanford Institute for Economic Policy Research [SIEPR] 
Dec. 14, 2011
This report examines the current state of California's public employee pension systems. It examines benefit levels, accounting methods and assumptions, projected future costs, measured by contribution rates, and it outlines the likely impact of increased pension spending on California's non-pension expenditures. It briefly examines recent proposals to tackle the pension problem, and it identifies policy options to reduce the magnitude of the problem.
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