Description: This article is a summary of the roundtable discussion with a group of panelists on how to appropriately measure public pension plan liabilities. The crux of the debate is whether public pension plans should disclose a market value of liability - MVL - or whether current disclosures are adequate.

Description: This article summarizes a series of surveys that explore how the public perceives retirement risks and manages related financial resources. It also provides examples of conflicting perceptions and behavior related to retirement and how retirees manage assets in retirement.