"In 2011, a flawed research paper was used as the basis for proposed federal legislation to mandate costly pension reporting requirements on state and local governments.... [T]here was no GAO conclusion that the funds should be expected to run out of money in the foreseeable future. Further, those states the research paper projected to be the first to become exhausted, namely Oklahoma and Louisiana in 2017, are predictably nowhere near insolvency. Yet the bill's sponsor is renewing claims of public fund insolvency, as well as efforts to pass what is again being called the Public Employee Pension Transparency Act."