The GASB's Exposure Drafts on Pension Accounting and Financial Reporting -- summarizes the Governmental Accounting Standards Board's Exposure Drafts detailing proposed changes to pension accounting and financial reporting standards for state and local governmentals.
Postemployment Cost-of-Living Adjustments: Concepts and Recent Trends -- discusses the purpose of COLAs, advantages and disadvantages of different COLA designs, relative costs, and recent changes in public pension COLAs.