Munnell, Alicia H.; Aubry, Jean-Pierre; Cafarelli, Mark - Center for Retirement Research (CRR), Boston College - 2015
This brief presents a new tool that describes the evolution of the unfunded liability for each of the 150 plans in the Public Plans Database. The period of analysis is from 2001, when most plans were fully funded, to 2013, when virtually every plan reported significant underfunding. The goal...