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Pension Plan Investment Management by Local Governments, 2007-2011 (PDF)
Center for State & Local Government Excellence Link to more items from this source
Jan. 30, 2013

"Despite having a better track record of paying the annual required contribution, locally-administered pension plans have not yet caught up with the funded levels of state-administered plans.... 2011 data show that locally-administered pension plans continue to be slightly less funded than state-run plans -- 72 percent vs. 76 percent. The explanation is that state plans have historically earned higher returns because they invest more in risky assets."

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