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State and Local Pension Costs: Pre-Crisis, Post-Crisis and Post-Reform (PDF)
Center for Retirement Research [CRR] 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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