Taxes & TABOR

PERA in a fix, and how to fix it

By Brian Ochsner baochsner@aol.com Colorado's state employee pension plan, PERA, is in big trouble, according to this recent story -- and in need of serious repair, as prescribed in this story today.

The analysts' weather report, in brief, finds that over-optimistic estimates of investment returns, sharp increases in benefits, and a stock market downturn converged to create the “perfect financial storm.” To understand why PERA is almost set up to fail, you need to go back about 25 years.

That was when the first 401(k) plans (Defined Contribution, or DC) were phased in to replace traditional Defined Benefit (DB) pensions. DB plans guaranteed a retiree a specific dollar amount per month that the company would pay out upon an employee’s retirement. Corporate execs knew it would be difficult for a company to turn a profit while paying more of these DB pensions in the future. They shifted the responsibility from the company to the employee.

Companies like United Airlines, Delta, GM, Ford and others still have these DB pension plans. Bad management has definitely contributed to their challenges. However, the crushing financial weight of these pension obligations has been equally – if not more - damaging. Here’s how these four companies are doing:

United is coming out of bankruptcy in 2006…Delta just filed for bankruptcy this week …GM and Ford both had their bond ratings downgraded earlier this year to “junk” status by Standard & Poor’s and Moody’s.

Corporate debt ratings are like an individual’s FICO score. Translated, a ‘junk bond’ rating means a company has serious financial challenges – usually with large amounts of debt.

This means their ability to stay in business is seriously in doubt. The money they borrow in the future – if they can borrow more – will be at a much higher interest rate, compounding their financial problems.

The government’s pension ‘backstop,’ the Pension Benefits Guaranty Corporation (PBGC), has already taken over several of these plans from ailing companies, such as Bethlehem Steel. And PBGC is already under funded on these defaulted pension plans by approximately $63 billion.

If GM, Ford and other companies can’t deliver on their pension promises, and they default to PBGC, this figure will increase even more.

The PERA fund is identical to these defined-benefit pension plans. The way they’re setup, it’s very difficult – if not impossible – for these funds to deliver on the financial promises they’ve made. People are living longer, collecting benefits for a longer period of time, and putting a bigger financial strain on these funds.

If no changes are made, I see PERA meeting the same fate as these companies who were (and are) supposedly “too big to fail.” It may not occur in the next year or two, but PERA’s financial reckoning day will come.

PERA covers approximately 365,000 retirees in Colorado and around the country. Colorado has a population of over four million people. It’s not right that taxpayers have to cover the retirement of less than 10% of the state’s population.

This financial albatross will have the same effect on Colorado’s economy that traditional pension plans have had on Delta, GM & Ford. The only way this fund can survive is to scale down the benefits over time, and require public employees to contribute more from their own salaries.

I realize there will be an emotionally driven outcry to “save PERA” in its present form. But logical, financially responsible people should do what’s right – regardless of how loud big-government types yell. That’ll mean taking harsh financial medicine now…or swallowing a bitterer pill down the road.

Tax hike shunned by GOP leaders

Backbone America distributed the following news release Thursday afternoon under the headline, "Republican county chairs shun Ref C; party leaders negative or neutral in 60 of 64 counties." Referendum C & D, the tax and borrowing proposal on Colorado’s November ballot, is getting a frigid reception from Republican county chairmen across the state, according to a survey taken last month.

When GOP chairmen in all 64 counties were invited to endorse passage of C & D, only four of them did so. The other 60 came in negative or neutral. Backbone America Citizens Alliance, a conservative group headed by former Senate President John Andrews, conducted the survey August 8-31.

'Ivory Tower' ad shows C & D's weakness

By Brian Ochsner, baochsner@aol.com I got a good chuckle from the latest radio ad promoting Referendum C &D. If you believed it, folks at the Claremont Institute, Independence Institute – and others against C & D - are a bunch of out-of-touch, stuffy, publicly-funded elitists. They’re glad to see criminals let out of jail, and let college tuition costs go thru the roof. But in reality, that’s the furthest thing from the truth.