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map of Wisconsin What enables Wisconsin to deliver pretty good pensions at quite low cost is a retirement plan that occupies a middle ground between the defined-benefit (DB) pension plans that were once predominant in the U.S. and the defined-contribution (DC) 401(k)s that have supplanted them in the private sector. (Photo: Shutterstock)

(Bloomberg Opinion) –The latest Pew Charitable Trusts report on the state pension funding gap, which came out last month, has many words of warning for states that are “on an unsustainable course, coming up short on their investment targets and having failed to set aside enough money to fund the pension promises made to public employees.”

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