[1] "The State Pensions Funding Gap: Challenges Persist." The State Pensions Funding Gap: Challenges Persist. The Pew Charitable Trusts, 14 July 2105. Web. 29 Sept. 2015.

[2] Zorn, P. (2013, October 1). Comparing Public Pension Accounting and Funding Measures. Retrieved October 14, 2015, from http://www.gabrielroeder.com/wp-content/uploads/2013/12/GRS-Insight-October-2013-Final-Revised.pdf

[3] "Cash Balance Pension Plan Definition | Investopedia." Investopedia. Investopedia, LLC, 18 Nov. 2003. Web. 23 Sept. 2015.

[4] Christensen, Lance, and Adrian T. Moore. Pension Reform Handbook: A Starter Guide for Reformers. Los Angeles, CA: Reason Foundation, 2014. Reason Foundation, July 2014. Web. Aug.-Sept. 2015. <http://reason.org/files/pension_reform_handbook.pdf>.

[5] "Hybrid Public Pension Plans: A Primer." Pew Charitable Trusts, Apr. 2015. Web. 23 Sept. 2015. <http://www.pewtrusts.org/~/media/assets/2015/04/hybrid-public-pension-plans_brief.pdf?la=en>.

[6] "Hybrid Public Pension Plans: A Primer." Pew Charitable Trusts, Apr. 2015. Web. 23 Sept. 2015. <http://www.pewtrusts.org/~/media/assets/2015/04/hybrid-public-pension-plans_brief.pdf?la=en>.

[7] Christensen, Lance, and Adrian T. Moore. Pension Reform Handbook: A Starter Guide for Reformers. Los Angeles, CA: Reason Foundation, 2014. Reason Foundation, July 2014. Web. Aug.-Sept. 2015. <http://reason.org/files/pension_reform_handbook.pdf>.

[8] Ibid

[9] "Hybrid Public Pension Plans: A Primer." Pew Charitable Trusts, Apr. 2015. Web. 23 Sept. 2015. <http://www.pewtrusts.org/~/media/assets/2015/04/hybrid-public-pension-plans_brief.pdf?la=en>.

[10] "Pension Spiking - Ballotpedia." Pension Spiking - Ballotpedia. Ballotpedia. Web. 23 Sept. 2015.