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Pension Plan Specialists
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Survey of Existing Public Sector Hybrid Retirement Plans (PDF)
National Association of State Retirement Administrators [NASRA]Link to more items from this source
June 30, 2021

13 pages, rev. Jun. 2021. "Despite variability in the design of cash balance and DB-DC combination plans, well-designed plans generally contain the core features of retirement plan design known to best meet the human resources and retirement policy objectives of state and local governments: mandatory participation, shared financing between employers and employees, pooled assets invested by professionals, targeted income replacement with survivor and disability protection, and a benefit that cannot be outlived. This brief discusses the degree to which these core design features have been retained in public sector hybrid plans."

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