man at computer Public employersmust provide disclosure of their pension plan obligations on theirannual financial statements to the public, but the consequences ofthese disclosures are not yet fully realized. (Photo:Shutterstock)

The public sector is far-reaching, spanning many professionsacross government agencies, including schools, hospitals, researchorganizations and more. With such an extensive network ofemployees, the public sector retirement plan space touches farmore individuals than one might first assume.

Historically, public employers have offered retirement plansthrough the defined benefit (DB) plan structure, whichoffered better than average benefits.

Complete your profile to continue reading and get FREE access to BenefitsPRO, part of your ALM digital membership.

  • Critical BenefitsPRO information including cutting edge post-reform success strategies, access to educational webcasts and videos, resources from industry leaders, and informative Newsletters.
  • Exclusive discounts on ALM, BenefitsPRO magazine and events
  • Access to other award-winning ALM websites including and

© 2024 ALM Global, LLC, All Rights Reserved. Request academic re-use from All other uses, submit a request to [email protected]. For more information visit Asset & Logo Licensing.