Brainard, Keith

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  • Publication
    Redefining Traditional Plans: Variations and Developments in Public Employee Retirement Plan Design
    (2008-09-01) Brainard, Keith
    Retiree benefits for U.S. employees of state and local governments have traditionally been paid via defined benefit (DB) plans, but this arrangement has been neither monolithic nor static. This article provides examples of variants on the traditional DB model and presents recent developments in retirement benefits for public employees, focusing on the incorporation of DC plan elements into or alongside DB plan structures.