February 04, 2006
State Pension Funds have a Multi-Billion $ Problem

Our Legislators gave a plum called "gain sharing" to the state pension Funds in 1998 that wasn't supposed to cost anything to the taxpayers. Now the latest estimate is that it will cost an additional $9 billion over 25 years. And the proposals to "fix" the problem are generous to the workers, but hard on taxpayers. Seattle Times on the plan:

The Legislature approved a plan that increased retirement benefits for government workers when investment returns exceeded expectations. Basically, the law says that when the average rate of returns exceeds 10 percent over four years, half of that excess profit goes to workers through enhanced retirement benefits.

For example, some workers get cash payments into individual retirement savings accounts. The other half of the excess profit gets plowed back into the pension fund to help protect against future downturns in the market.

Gain-sharing created several problems for the state pension system, but the biggest one is that it effectively reduces the rate of return from state investments over time.

When the stock market is hot, gain-sharing skims off cash that could otherwise offset future losses.

The current estimate is that it will cost an additional $9 billion over 25 years.

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The estimates, which deal with the cost of a pension perk that shares stock-market profits with retirees, predict a tab of more than $9 billion over 25 years if the benefit is kept. That's about four times what state officials were contemplating in December.

"It's a much bigger price tag than people realized," said Senate Majority Leader Lisa Brown, D-Spokane, referring to recent research done by the state Actuary's Office.

Late last year, state officials estimated the cost of the benefit, called gain-sharing, at about $2.3 billion. However, at the time, lawmakers were focused on one plan in the pension system, a plan that covers mostly workers who have already retired. The projected cost of gain-sharing ballooned after a new state study took a thorough look at how the benefit affects the entire pension system.

They know they have a problem and are addressing it. I saw pre-session statements by several senator and representatives that tackling pension problems was a priority. I assumed they were talking about this.

So what is proposed? First, to do nothing.

House Majority Leader Lynn Kessler, D-Hoquiam, said House Democrats are mixed about whether to tackle the problem this session or wait until next year. "There's a concern with some folks that we haven't had enough time to cook it and figure out what to do," she said.
The two proposals on the table would also costs billions. First,
Senate Bill 6795 would authorize a pension cost-of-living increase for some workers and a guaranteed rate of return on certain investments for others.... The estimated total cost to state and local governments combined could be close to $2 billion over the same time period. (25 years)
My retirement program has no cost-of-living increase ever. Should we give state employees something we don't get?

Now, keep a straight face. The second proposal to get the state out of this fix is early retirement at full benefits. A teacher who starts work at age 22 could retire at age 56 with the pension intended for someone who worked until 65.

Another measure, Senate Bill 6445, commonly referred to as the "rule of 90" bill, would let workers combine their age with the number of years they've worked in government service. If the total reached 90, they could retire with full benefits. That would let some longtime government workers retire in their mid- to late 50s.
That's replacing a big problem with a smaller one. How about returning to what we taxpayers thought we had - a system that gave a decent retirement to civil servants who worked until 65?

Posted by Ron Hebron at February 04, 2006 04:20 PM | Email This
Comments
1. Ron--
This is just one of the many, many injustices in the State Retirement System. Many State Employees, especially those in PERS1, have figured out the real game.....which is to get as high of a salary as possible for at least 2 years. For Example, a teacher with a Masters earns approx. $58,000/yr. tops and will get 60% of that for life if they get 30 years of service credit. Now if that same teacher becomes a principal for just 2 years at say $88,000/yr., there pension is increased by $30,000 X 60%===$18,000/yr. for life EXTRA just for those 2 years. Others may become Athletic Directors or other additional activities for 2 years and receive the benefit for life.
Cops, firefighters etc. do it with overtime.
Other State Workers on the in-crowd get a major "MAnagement" promotion for 2 years.
Others get "Cushy" appointments to various Boards at $100,000 plus......
ALL TO PAD THE PENSION!
Ron, the good news is the pension information is PUBLIC INFORMATION. You can look at the calculations for anyone and everyone.
It will make you sick.
Happy hunting and bring your BARF BAG!

Posted by: Mr. Cynical on February 4, 2006 05:08 PM
2. Mr C:

Well, our silence may be golden,in that, the State of Washington may well ultimately default on pension obligations.

At some point, the game is checkmate. Remember the Seattle latte tax......even fools ultimately rebel...

Posted by: THS on February 4, 2006 06:12 PM
3. The implication in this, and previous posts on the same subject is that ALL retired state employees are taking home these huge windfalls. As a PERS I employee, retired at age 51 in 1992 with 30 years service, I bring home the exact same retirement (to the penny) I did in 1992. My understanding is that I will be entitled to a cost of living adjustment when my retirement equals 25% of its 1992 purchasing power.

I was promoted to one of those cushy "management" positions 9 years before retirement, which allowed me to earn about $800 less monthly ($3485) than a person with a badge and a gun holding the same exact position.

I am happy with my retirement, and consider it fair, if less than generous. I would hope you would research a little better before you paint all retired state employees with the same brush.

Posted by: Brian on February 4, 2006 06:53 PM
4. Not a question of whether there's some kind of windfall. Private industry can't fund defined benefit pensions anymore; taxpayers shouldn't have to fund them for gov't employees.

Posted by: South County on February 4, 2006 08:34 PM
5. Brian:
While I am still working in private enterprise at age 65 to pay taxes for your retirement, I will feel warm and fuzzy knowing that you are traveling to Mexico on your "less than generous" pension as a government employee. Gosh, I feel better right now, knowing that I will go to work Monday to earn and pay the tax that finances your "less than generous" retirement.

Posted by: April Coggins on February 4, 2006 09:28 PM
6. Most of Corporate America has canned these kinds of Pension systems, why are we still offering them and funding them!

Posted by: GS on February 4, 2006 09:43 PM
7. Actually, April, I'm also working in local business at age 65. My wife and I also have part-time janitorial jobs.

And I visited Mexico, once in 1959 as a private in the National Guard (I know, another cushy state job.) Haven't been back.

At the risk of beating a dead horse, I had never heard of "gain sharing" until I had read about it on the internet. The "gain sharing" post was what I was responding do. I did not intend to defend being a retired state employee.

When I went to work for the state in 1962, I "contracted" with the state (later confirmed by the courts as a contract) that I would pay 7% of my salary into the state retirement system, and the state would contribute 7%. This, in addition to the Social Security taxes paid by both parties.

The retirement system later( I believe in the 1970's) was deemed too expensive, and PERS II came into being. Later there was another iteration of PERS. But the state could not renege on their promise to existing PERS I employees. In any event, for a number of years, until I was eligible for medicare, income tax, health insurance and other deductions took about half of my retired pay. I also pay income tax on most of my retirement and when living in Oregon a few years ago, I paid Oregon State income tax.

I don't doubt that there are corrections needed in the current system. I just want to see this accurately reported. Who does gain-sharing apply to?

Posted by: Brian on February 4, 2006 10:28 PM
8. Brian:
I don't resent that you as an individual, take advantage of every opportunity. I do it myself when I prepare my tax statement. What I resent is the idea that my tax dollars are not paying enough to pay for your presumed luxurious retirement. No one pays for my retirement. No matter how long I work, the only money that will be in my mail box is money that I earned (after taxes) myself. The big rub is that you will pay nothing into my retirement and I will always pay into yours. I find that scenario very generous.

Posted by: April Coggins on February 4, 2006 10:56 PM
9. It's a crime that are any public pensions. Everyone should have to fend for themselves in retirement, and if they can't, too damn bad. The money's going to run out, and then where will we be? Taxed like the Swedes.

And another example of what happens when government tries to solve a problem.

Posted by: Jeff B. on February 5, 2006 12:35 AM
10. And how Orwellian is the term "Gain Sharing." Doesn't that just make you want to puke? Yeah, they are sharing gains alright, my gains, taken as tax dollars and handed out to government employees to fix the problems of an incompetent legislature.

Blue State Economics.

Posted by: Jeff B. on February 5, 2006 12:40 AM
11. The 90 plan? I do not know if I read that correctly but did it say that if you started working at ten years old and worked till you were 50 you could retire with full benefits? 50+40=90. If you start teaching at 20 then you teach till 70 and then you retire with full benefits?

If you get a degree and you get a teaching job at 25 you work till 75 to get a full pension?

AEDs in the classrooms :)

HMMMMM

Posted by: GP on February 5, 2006 08:08 AM
12. I did not have a chance to research Ron Hebron's article, but I note the following.

Having 80 or 90 points (age + years of service) is not uncommon in corporate pension plans and allows one to retire before age 65. I do believe your pension is reduced a couple percent for each year you retire early.

I have reviewed the above posts between Brian and April. Brian played by the rules and qualified for early retirement after 30 years. It also appears that by being salaried management Brian earned less per month than an hourly employee in a nonsupervisory position.

GS's post that the Washington State Pension Plan needs to be evaluated for stability and should be discontinued is probably correct. Corporations have shifted from pension plans to 401ks et al. We probably need to have the government/not for profit 401k equivalent for state employees. Participation in these plans should be mandatory and funds should not be able to be withdrawn until age 62 1/2 or age 65.

Just as you cannot take your pension funds early I think you should have to wait till age 62 to 65 for access to the 401k et al to ensure the funds are still there when you "retire".

I can empathize with April's anger. I fund my own retirement and healthcare. I had excellent coverage with Hughes Aircraft and Boeing but decided to leave because of the bureaucracy and felt my brain turning to mush. "Welcome to the machine" is the riff from Pink Floyd's Dark Side of the Moon. The health and retirement benefits were excellent. Another absurdity was Hughes would buy me a MBA and gave me a raise after I got the degree.

Paying for my own health insurance ranks me more than retirement benefits. I had Principal Mutual's individual plan starting in 1989. In Nov 1995 Principal Mutual cancelled individual plans with one month's notice. Deborah Senn, Insurance Commissioner did nothing. I purchased individual coverage from Blue Cross. Even though Blue Cross monthly premium went from $125+ to $800+ a month for individual coverage the past 10 years, getting BC to pay physicians and healthcare providers is tedious and time consuming.

At least the current Washington State Insurance Commissioner slapped down Guppy's plan to take not for profit Blue Cross public and give exorbitant stock options to ten (10) people and mimimum to the employees at Blue Cross.

In looking at the State elected positions ignored the party and vote for the person with experience.
The current auditor, AG, and insurance commissioner are good. The SoS is not good

Posted by: Green Lake Mark on February 5, 2006 08:21 AM
13. The state pension plan is full or fun and games for those who milk the system. I would even imagine there are some republicans who are milking the state retirement system. LOL> The real shame are the legislators, who for years have used the retirement system as their private hog trough for every lame brain idea, including gain sharing. Take the money and run at every opportunity and let the average state worker take it on the chin. There are plenty of good people out there in the state system who do it for YOUR good!

Posted by: davetheslave on February 5, 2006 08:45 AM
14. Imagine if some corporation did something of this
nature, it would be Bushs' fault. What should
happen is the legislators responsible should pay
by forfeiting their retirement and any other
tangible assets to pay for it WITH penalties and
interest like they do to the public.

Posted by: mark on February 5, 2006 09:00 AM
15. And I do realize that even adding up all the
assets combined of those responsible wouldn't
scratch the damage, but it is a start.

Posted by: mark on February 5, 2006 09:05 AM
16.
"Basically, the law says that when the average rate of returns (sic) exceeds 10 percent over four years, half of that excess profit goes to workers through enhanced retirement benefits."

I agree that gainsharing is not a good idea, although I give the legislature credit for using a four-year "smoothing" rule to eliminate any windfall profits. I am surprised, however, that the estimated cost is so high, especially given that, in broad terms, there has been no four-year period since the inception of the program where it should actually have kicked in. Assuming that the Seattle Times' description, quoted above, is accurate, of course.

Or at least that's what it looks like, using the S&P 500 as a proxy for the investment porfolio of the state pension fund. The actual ROI for the entire period from January 1, 1998 to today is less than 4%; even for the best period since then (1998-2002), the ROI is less than 5%.

If our state pension fund is outperforming the market by 5+% per year on a long-term basis, that would be a better track record than 90% of the mutual fund managers out there, so I would be very surprised if that were the case.

Posted by: HT on February 5, 2006 09:34 AM
17. The $9 billion figure may be the "latest estimate," but it is not new. It was arrived at at least four months ago, was provided to the legislature's Select Committee on Pension Policy, in public documents, back during the fall, and was included in a report by the Office of the State Actuary in December. I'm still trying to figure out what about this the Times thought was news. It is a good discussion of the issue, though, by Andrew Garber.

Posted by: jsa on February 5, 2006 01:04 PM
18. Good discussion.....huge item. Just look at the mess in beautiful San Diego caused by a lack of professional diligence and pulic information about their Retirement System. It's underfunded by billions!

I still think it would be helpful to PUBLICLY show the names, benefits and benefit calculations of those who have successfully played the game and milked the system in the name of being a "PUBLIC SERVANT". You would puke. I've seen some of these. The newspapers have published the TOP WASHINGTON STATE SALARIES. Salaries are only for one year at a time. It's the PENSIONS that are the gift or GRAFT that keeps on giving folks. Ain't it great to live in ignorance of a State Government that has been F*cking us for decades and we've only seen the tip of the iceberg???
And you bet, Republicans have done it too. Let's just get the names, calculations and pensions out there for ALL to see. They are PUBLIC INFORMATION....although you may have to ask several times to get them. If someone has the computer capacity, it would be a lot of fun to play with the data and "educate" the State taxpayers. Something tells me that the newspapers would ignore the top scumsucking LEFTY's and focus on the R's if they even had the gumption to peek at this....which they obviously DON'T!!!
Ignorance is bliss. The MSM is charged with holding those in power accountable.....NOT!!!!!!!

Posted by: Mr. Cynical on February 5, 2006 01:08 PM
19. Yeh everytime I see a certain retired governor of this state in downtown renton sipping a morning cup of coffee over breakfast and reading his Seattle times, I often wonder how much of our hard earned paychecks go to these retired tax thieves who claimed to be servants of the people. These massive state retirement benefits make us the servants of the thieves.

Who ever heard of any private retirement having this kind of perk, despite the massive gains these plans saw at one time. The companies did not distribute these windfalls to their retirees, they just quit needing to fund the plans.

We could save Billions of our hard earned tax dollars eliminating this perk!

Posted by: GS on February 5, 2006 01:19 PM
20. The best part of PERS, and public agency retirement, is having to

(a) pay into PERS, AND

(b) pay into Social Security (hopefully April C. isn't going older than I and will refuse SS and/or the Medicare that I pay for in addition to PERS), and

(c) pay mandatory Union dues that go to help elect 'progressive' causes which care not one whit about whether (a) or (b) survive until retirement.

(d) watch a group of 'retired' employees come back time and again (with the assistance of former subordinates) at full pay for 1079 hours/ calendar year (i.e. just under the PT threshold) to supplement their retirement.

Posted by: FT on February 5, 2006 02:19 PM
21. FT: Your idea might work except that I also pay into Social Security and Medicare. According to government accounting, my pay future pay out is directly effected by my current pay in. Your money has nothing to do with my retirement, unless you believe that Social Security is a welfare program.

Posted by: April Coggins on February 5, 2006 08:40 PM
22. the "best" part of all this is the idea that it has to be replaced, OR deferred for another year. What kind of hogwash is that? Simple. DemocRats not wanting to upset their largest benefactors, state employees. Meanwhile, the taxpayers are on the hook for another chunk of change. makes me sick...

Posted by: dano on February 5, 2006 10:37 PM
23. Social Security has always been a Ponzii scheme, paying out 'earlier' retirees from the payroll taxes on current workers. And, like most Ponzii schemes, it can come crashing down. The main reason that SS can fail is the combined effects of a statistical abnormality in both birth rates (the baby boom after WW2) and a dramatic increase in longevity for recipients.

Your benefits aren't necessarily based upon the money that you (specifically) were taxed and 'held' for you as some type of 'retirement' being invested a separate "April C." account, but the SSA will identify what the amount of your benefits (its potential 'liabilty').

Example 1: The very first recipient of Social Security apparently worked less than one month before she retired. Now, her monthly SS check wasn't much (like your statement of potential benefits), but she drew it for years. Now, that money came from...where? Rates of return on investments aren't THAT good.

I've seen that happen... someone who paid (comparitively) little, drew out a SS check for decades after she retired...getting money 'out' far in excess of what could have been put into the account, even with unprecedented rates of return. Strange that, despite living to 98, her check was never 'cut' (which it might have if it hadn't been regularly 'replaced' with funds from current workers).

Example 2: I know from personal experience that Social Security 'funds' withheld from one worker's paychecks 'disappeared' when he passed away before he reached retirement age, so (a) he collected none of those funds, and (b) neither did any of his heirs

(heirs which SSA was well aware of, since if he had an under-18 heir, they could have recieve some limited benefits from his having contributed to the system -- unfortunately, his youngest heir had already turned 22...so the argument about 'they didn't know where to send his benefits' won't wash)

-- including one FT -- collect one dime of that money. If it were an equivalent to a "KGL" retirement account, with HIS schedule of potential benefits dutifully sent each year to his private employment/post-military career mailing addresses in PVE, CA, Redondo Beach, CA and Fresno, CA, then the money went...where?

Ans: The funds stayed in the system to continue to fund the benefits of other persons (assuming that the money WERE in a 'SS lockbox' and not used for other purposes and replaced with an IOU by the Feds) who had retired and were (or still are) drawing benefits.

That's one of the reasons that some don't want to change the system, since that's money that can be transferred to keep the payments going without a general increase in the withholding rates... or a change in the withholding 'cap'.

So, if you are younger than I, thank you -- your withholding is going to help support those of us who reach retirement before you.

Posted by: FT on February 6, 2006 04:34 AM
24. FT - I agree with you that Social Security, in its current form, is a government-sponsored Ponzi scheme. I propose having individuals own at least some of the contributions they make to this program.

Democrats alayws seem to counter that Social Security is an insurance program and not designed for individual control. Well, they are at least partially correct. The aspect of Social Security that covers survivors' benefits and the aspect that cover personal disability are certainly operating under the insurance principal. People are essentially pooling the risk of early death of the worker (in the case of survivors' benefits)and the risk of disablity (in the case of disability payments). These two programs under Social Security are insurance just like auto insurance: premiums are collected, nobody gets anything unless something bad happens. That's all insurance is, in its simplist form.

There is a third portion of Social Security payments that relate directly to retirment, and this is the segment of Social Security that I beleive should be turned over to individual control. People at least ought to be given the choice as to where this part of their total FICA tax goes. Of course, I don't have a problem with people choosing to stay with the government in control of the funds if they so choose. But there are people out there who would prefer to manage their own money, thank you very much!

Pehaps one of the biggest benefits of privitization of the retirement portion of Social Security is the ability of passing private accounts to one's heirs. Under the current law, only a spouse can continue in some manner with a decedent's Social Security monthy benefit. If that spouse dies shortly after the first recipient, heirs get nothing but a $255 funeral benefit.

Why the Democrats are so ardently against this baffles me. My only guess is that they do not trust people to take care of themselves and manage their retirement without massive government oversight. I say let's let the individual choose what he or she wants to do with these funds.

Posted by: Libertarian on February 6, 2006 11:35 AM
25. I was also in favor of a partial privatization account, but when I saw what the administration and transition costs were estimated at, I balked at that plan. Instead, why not just let employers divert part of your FICA tax to their existing 401k plans? Doesn't cost the government any administration fees and employees get the benefit of ownership. If an employer does not have one, then it would provide incentive for them to do so, else their employees can just participate in SS as it exsits now. Simple.

Posted by: Palouse on February 6, 2006 11:58 AM
26. Good point, Palouse. I think the big problem with reforming Social Security that it at all boils down to the Democrats: this program is the bellweather event in the history of the Democratice Party. In my view, it's tantamount to the cartoons appearing in the Danish newspapers and the extreme reaction of the Muslims. The Democrats will do whatever it takes, including raising taxes to confiscatory levels, to insure Social Security remains exactly what they originally envisionsed: a way to re-distribute wealth.

Posted by: Libertarian on February 6, 2006 01:02 PM
27. Agreed. And with the propaganda-like scare tactics they implore whenever a mention of a change to the system is put forth, it will be difficult to ever get something accomplished. I cannot believe no one in that "Social Security Commission" from a couple of years ago came up with the 401k idea. I would gladly give up some promised benefits if it meant diverting part of my FICA to 401k.

Posted by: Palouse on February 6, 2006 01:09 PM
28. Ah, the results of unintended consequences? Or, more likely, the stupidity of Washington state legislators? In any case, the legislature should rescind the rule and try again.

But before they do, they should consult with some economists and financial managers who understand pension law and try to do better the second time around.

But, being Democrats, they probably would do worse trying to put in a fix. The unions have the legislature by the b**ls and know there won't be any substantive changes.

The taxpayers are screwed again. Guess why I say that we need to Clean House?

Posted by: Clean House on February 6, 2006 09:05 PM
29. See this article, and then do some Google research on how Oregon gave LOOKBACK year previous cashout options and bankrupted their plan.
http://money.cnn.com/magazines/fortune/fortune_archive/2004/05/31/370713/index.htm

The $366 Billion Outrage All across America, state and city workers are retiring early with unthinkably rich pay packages. Guess who's paying for them? You are.

By Janice Revell REPORTER ASSOCIATES Doris Burke, Joan Levinstein, and Patricia Neering
May 31, 2004
(FORTUNE Magazine) – Let's just call it what it is: gaming the system. And it's a game that has already resulted in skyrocketing tax increases and the loss of public services across the country--from the shutdown of libraries and community centers to the gutting of many local police and fire departments. It is also a game that is played in the nether regions of public finance, in the fine print of lengthy contracts that hardly anybody sees. As with so many other recent scandals--from Dick Grasso's $140 million pay package to CEOs of bankrupt airlines padding their own retirement accounts to big corporations manufacturing "earnings" that don't really exist--this one has to do with the generally ignored realm of pensions. But here the beneficiaries of the shell game may come as a surprise: school superintendents, librarians, sanitation workers, county clerks, and a host of other public servants. By now you can probably guess who's paying for it. That's right: you. (more) use link!


Posted by: Keb on February 8, 2006 10:40 AM
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