Resources & Research
 

Defined Benefit/Defined Contribution Issues
 
 
Defined Benefit/Defined Contribution Studies and Reports
  A Better Bang for the Buck: The Economic Efficiencies of Defined Benefit Plans, Beth Almeida and Flick Fornia
  Defined Contribution Experience in the Public Sector, Mark C. Olleman, Milliman, Inc., updated January 2009
  A Comparative Analysis of Defined Benefit and Defined Contribution Retirement Plans, Paul Matson and Susanne Dobel, Arizona State Retirement System
  NASRA White Paper: Myths and Misperceptions of Defined Benefit and Defined Contribution Plans
  The Value of Defined Benefit Plans, The American Academy of Actuaries
  Hybrid and Defined Contribution Plans as the Primary or Optional State Retirement Benefit, NASRA
  Comparison of selected features of statewide hybrid retirement plans
  Don't Kill the Golden Goose, Why DB Retirement Plans Can and Should Be Saved, and How to Do So, by M. Burton Waring and Laurence B. Siegel
  Understanding Your Defined Benefit Pension Plan, a presentation to educate plan participants and policymakers (this is a PowerPoint file saved as a PDF document. Request a copy of the PowerPoint file, complete with animation features, by contacting keithb@nasra.org)
  Pension Research Council Working Paper: Redefining Traditional Plans: Variations and Developments in Public Employee Retirement Plan Design
  Pension Research Council Working Paper: Profitable Prudence: The Case for Public Defined Benefit Plans
  Pension Research Council Working Paper Executive Summary
  Defined Contribution Retirement Plan Study for the New Mexico Educational Retirement Board, prepared by Gabriel, Roeder, Smith & Co.
  Plan Design: A Review of Current Public Pension Issues, report by the Kansas Public Employees Retirement System
  Study of Retirement Plan Designs for the State of Colorado, by the Office of the State Auditor
  Benefit Review Study of the Nebraska Retirement Systems, conducted by Buck Consultants
  2000 Interim Report on DB and DC Plans Texas House of Representatives Committee on Pensions and Investments
  Delivering the DB Message: A Tried and True System That Benefits Taxpayers, report by the National Conference on Public Employee Retirement Systems
  List of Advantages and Disadvantages for DB and DC Plans , by Gabriel, Roeder, Smith & Co.
  In Defense of the Defined Benefit Plan, Gary W. Findlay
  The Preservation of Defined Benefit Plans, Cynthia L. Moore
  Unlike Death and Taxes, Corporate Pensions Are No Longer Guaranteed, Knowledge@Wharton
 
DB Coalition External Documents
 
  These documents are designed to be modified and tailored to the individual circumstances of each state/plan.