52 pages. "The approach outlined in this Report involves the following steps: [1] Freeze the existing pension plans... [2] Align future public employee retirement benefits with private-sector levels ... [3] Also align public employee health benefits with private-sector levels ... [4] Fairly realign State and local responsibility for new and sustainable pension and health benefits ... [5] Lock in fixed and certain pension funding with a constitutional amendment ... [6] Transfer the assets, liabilities and risks of the existing pension and new retirement plans to employee entities willing and able to assume this obligation[.]"