Heller, Michael
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Publication Defined Contribution Pension Plans in the Public Sector: A Benchmark Analysis(2008-10-01) Crane, Roderick B; Heller, Michael; Yakoboski, Paul JThis chapter assesses best practice benchmarks for the design of defined contribution plans in the public sector, where such plans are the primary, or core, employment-based retirement benefit. These benchmarks rely on the notion that providing an adequate and secure retirement income for participants is the primary plan objective.