79 pages. "[F]inancial planners often suggest that retiring workers should aim to replace 70 to 80 percent of their annual preretirement earnings. Social Security benefits typically replace around 35 percent of the typical worker's preretirement earnings ... [T]he purpose of this Article is to show how pensions could and should be designed to replace ... 40 percent of the typical worker's preretirement earnings ... [B]ecause so many public and private pension plans are underfunded, this Article is focuses on how to fully fund those pensions."  MORE >>