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Public Sector Workers Not Covered by Social Security: Implications for Their Retirement Security (PDF)
American Academy of Actuaries 
Sept. 23, 2025 "Public sector entities seeking exemption from Social Security must demonstrate that they comply with the requirement that they sponsor a pension plan whose benefits are 'comparable' to Social Security. The most common method of demonstrating compliance is to show that the plan benefits are equal to or greater than a safe harbor that was established in 1991. But does the safe harbor truly ensure that benefits are comparable?" MORE >> |
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