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State and Local Pension Costs: Pre-Crisis, Post-Crisis and Post-Reform (PDF)
Center for Retirement Research at Boston College 
Mar. 6, 2013
"For most plans, the reforms fully offset or more than offset the impact of the financial crisis on the sponsors' costs. For the sample as a whole, pension costs as a share of state-local budgets are projected to eventually fall below pre-crisis levels."
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