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- W2481771662 abstract "Abstract State and local US pension plans hold an estimated $3 trillion in assets, with market values regularly disclosed in plan financial statements. By contrast, public defined benefit pension liabilities are routinely reported at actuarial values that may differ substantially from market values. The authors propose that a more accurate way to value plan liabilities measures the present value of accrued benefits discounted at market interest rates for fixed income investments that are (or are nearly) default-free. They illustrate the difference between these measures for a set of public sector pensions using publicly available information." @default.
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- W2481771662 date "2009-08-13" @default.
- W2481771662 modified "2023-09-27" @default.
- W2481771662 title "Chapter 3 The Case for Marking Public Plan Liabilities to Market" @default.
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- W2481771662 doi "https://doi.org/10.1093/acprof:oso/9780199573349.003.0003" @default.
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