Blau David M. and Gilleskie Donna B. (2001) Retiree health insurance and the labor force behavior of older men in the 1990s. The Review of Economics and Statistics, 83(1): 64–80.
Buchmueller Thomas, Johnson Richard W. and Lo Sasso Anthony T. (2006) Trends in retiree health insurance, 1997–2003. Health Affairs, 25(6): 1507–1516.
Chernew Michael E., Hirth Richard A. and Cutler David M. (2009) Increased spending on health care: long term implications for the nation. Health Affairs, 28(5): 1253–1255.
Clark Robert (2010) Retiree health plans for public school teachers after GASB 43 and 45. Education Finance and Policy, Fall: 438–462.
Clark Robert and McDermed Ann (1990) The Choice of Pension Plans in a Changing Regulatory Environment. Washington, DC: American Enterprise Institute.
Clark Robert and Morrill Melinda Sandler (2010) Retiree Health Plans in the Public Sector: Is There a Funding Crisis? Northhampton, MA: Edward Elgar.
Clark Robert, Ghent Linda and Headen Alvin (1994) Retiree health insurance and pension coverage: variations by firm characteristics. Journal of Gerontology, 49(2): 53–61.
Clark Robert, Craig Lee and Sabelhaus John (2011 forthcoming). Public Sector Pension Plans in the United States. Northhampton, MA: Edward Elgar.
Fidelity Investments (2009) Fidelity Investments Estimates $240,000 Needed to Pay Health Care Costs in Retirement. 26 March 2009.
Financial Accounting Standards Board (1989) Employers’ Accounting for Post-Retirement Benefits Other Than Pensions. Norwalk, CT: FASB.
Fronstin Paul (2005) The Impact of the Erosion of Retiree Health Benefits on Workers and Retirees. EBRI Issue Brief No. 279. Washington, DC: EBRI.
Fronstin Paul (2010) Implications of Health Reform for Retiree Health Benefits. Employee Benefit Research Institute Issue Brief No. 338. Washington, DC: EBRI.
Goldman Sachs (2007) The Trillion Dollar Question: What is Your GASB 45 Number? New York: Goldman Sachs.
Governmental Accounting Standards Board (2004) Statement No. 45. Accounting and Financial Reporting by Employers for Post-employment Benefits Other Than Pensions (OPEB), Issued June 2004, available at http://www.gasb.org/st/summary/gstsm45.html (accessed 5 December 2010).
Gruber Jonathan and Madrian Brigitte (1997) Employment separation and health insurance coverage. Journal of Public Economics, 66(3): 349–382.
Gruber Jonathan and Madrian Brigitte (2004) Health insurance, labor supply, and job mobility: a critical review of the literature. In McLaughlin Catherine (ed.), Health Policy and the Uninsured. Washington, DC: Urban Institute Press, pp. 97–178.
Gustman Alan and Steinmeier Thomas (1992) The stampede towards defined contribution plans. Industrial Relations, 31(2): 361–369.
Hirsch Barry T. and Macpherson David A. (2003) Union membership and coverage database from the current population survey: note. Industrial and Labor Relations Review, 56(2), 349–354.
Ippolito Richard (1995) Towards explaining the growth of defined contribution plans. Industrial Relations, 34(1): 1–20.
Kaiser Family Foundation and Health Research and Educational Trust (2006) Employer Health Benefits 2006 Summary of Findings, available at http://www.kff.org/insurance/7527/index.cfm (accessed 1 December 2010).
Madrian Brigitte C. (2010) Defined contribution plans in the public sector: lessons from behavioral economics. Paper presented at the NBER State and Local Pensions Conference, August 2010.
Munnell Alicia, Haverstick Kelly and Soto Maurici (2007) Why Have Defined Benefit Plans Survived in the Public Sector. Issue Brief, Center for Retirement Research at Boston College.
Novy-Marx Robert and Rauh Joshua (2010) Policy options for state pension systems and their impact on plan liabilities. NBER Working Paper No. 16453, October 2010.
Ohio Public Employees Retirement System (2007) The Comprehensive Annual Financial Report.
Pew Center on the States (2007) Promises with a Price: Public Sector Retirement Benefits. Pew Charitable Trusts, available at http://www.pewcenteronthestates.org/uploadedfiles/Promises%20with%20a%20Price.pdf (accessed 1 December 2010).
Rogowski Jeannette and Karoly Lynn (2000) Health insurance and retirement behavior: evidence from the health and retirement survey. Journal of Health Economics, 19(4), 529–539.
Standard & Poor's. (2007) U.S, States Are Quantifying OPEB Liabilities and Developing Funding Strategies as the GASB Deadline Nears. New York: Standards & Poor's.
U.S General Accounting Office (2007) State and local government retiree benefits: current status benefit structures, protections, and fiscal outlook for funding future costs. GAO-07-1156. September, 2007.
U.S General Accounting Office (2008) State and local government retiree benefits: current funded status of pension and health benefits. GAO-08-223. January 2008.
U.S General Accounting Office (2009) State and local government retiree health benefits: liabilities are largely unfunded, but some governments are taking action. GAO-10-61.
Zion David and Varshney Amit (2007) You dropped a bomb on me, GASB. Credit Suisse. March 22, 2007.