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Dave Johnson

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Pension Gimmicks Blamed on Workers

Posted: 06/28/2012 5:04 pm

The student loan deal is badly needed. It should have just been extended -- duh! But the 1 percenters took it hostage and demanded their pound of flesh before We, the People can preserve even this little bit of what we do for ourselves. So as part of the "sweetener" for those 1 percenters there is a corporate pension giveaway in the deal that has nothing to do with student loans. It appears they are going to let companies underfund pensions -- money that should be set aside for worker pensions tomorrow will instead go into 1 percenter pockets today -- and are setting up for a taxpayer bailout (or just stiffing retirees) later.

Pension Calculations Are Tricky but Regulated

This is kind of tricky, so bear with me. When companies (and governments) put money into pension funds they have to calculate how much will be needed to pay the promised pensions. This involves estimating things like how long (and how many) people will live, and how much "return" (interest, stock price increases, dividends...) to expect as the money is set aside. Key point: If you expect a too-high rate of return you can set less aside now (and put it in your pocket), but when the time comes to pay the pensions you won't have enough.

This is supervised by government standards and regulations. They say how much of a rate of return is allowed to be used in these calculations. A higher expected-rate-of-return allowance means less has to be set aside, so more money can go into 1 percenter pockets. So there is a lot of pressure from corporations to let them get away with overestimating, and therefore putting more in their pockets today. Since this is complex, it is easier to get away with diverting promised-worker-retirement money into 1 percenter pockets.

This student loan deal apparently lets corporations claim a higher expected rate of return, thereby diverting more money today into 1 percenter pockets.

Money Into Worker Pensions or 1 Percenter Pockets?

For a long time the government has been allowing pension funds to use a too-high estimated rate of return, with the result that many pensions are now underfunded. Money that should have gone into savings to pay worker pensions was diverted into 1 percenter pockets, either through improved corporate bottom lines in the case of companies, or through lower taxes in the case of state and local governments. (Of course, many companies shifted worker-pension promises into 1 percenter pockets using the 401K scam -- you fund your own retirement, on your own, with little help, and have to know how long you'll live, and it turns out badly every time -- but that's for another post.)

In fact, this worker-set-asides-for-later vs. 1 percenter-pockets-today issue is similar to what happened with the Social Security Trust Fund. Money from workers was set aside into the fund but was used to pay for tax cuts (and massive military increases). Now 1 percenters are demanding austerity -- cutbacks in the things We, the People do for each other -- instead of workers getting the money back from where the money went, namely the 1 percenters.

And since this is about money for worker retirees, and retired workers don't have big, influential PR firms while 1 percenters do, it is convenient and easy to blame workers when the promised money isn't there for their retirement.

The Much-Hyped Public-Employee Pension Crisis

The supposed public-employee pensions crisis is partly the result of state and local governments not setting aside enough money to pay up on pension promises (because of tax cuts). It is also partly caused by Wall Street scamming on those same governments as they got into riskier investments trying to get a high enough rate of return to make good on their pension promises. But the blame is being placed on the workers themselves.

The post "Discover the Network Out to Crush Our Public Workers" traced just a few of the corporate-conservative think tanks (really just PR firms) promoting the idea that public-employee unions are responsible for pension shortfalls. Almost all of these organizations traced back to Wall Street firms and individuals for their governance or funding. They are engaged in a campaign to divert attention and blame the workers themselves for pension shortfalls:

These corporate/conservative organizations are very good at manipulating the media and public opinion -- it is their purpose. Their "experts" are well paid and always available to talk to reporters, appear on TV and radio shows and write articles and opinion pieces for newspapers, blogs and for their network of similar organizations. Their "reports" and "studies" reach the conclusions that fit the strategy, and are crafted to sound just right. And there are so many of them! The result is development of "conventional wisdom" about what is going on in our society. This is why that conventional wisdom more and more reflects the corporate/conservative line. And right now the corporate conservative line is that we should think that public employees and their unions are responsible for state and local budget shortfalls.

See also Understanding The Attacks On Public Employees, Ten Holiday Attacks On Public Employees and Are Public Employee Unions Strangling Us? Also, Rick Smith And Dave Johnson Counter The Attack On Public Employees.

Others See It, Too

An NY Times editorial, The Deal on Student Loans stated:

The pension provision is not ideal. It could mean that more companies will underfinance their pension liabilities, shortchanging employees down the road. Lawmakers have tried to address that potential shortfall by strengthening the agency that insures private pensions with more money from higher premiums.

Thus from the Competitive Enterprise Institute, usually a most unreliable source. (The check from the big corps who want to underfund pensions must have been late.) In this case it is the same gimmick but added the the highway bill, as they wrote in "Threat of Pension Fund Bailouts Lurks in Senate Highway Bill":

The bill... would amend the Employment Retirement Income Security Act (ERISA) to allow for an accounting gimmick known as "pension smoothing," whereby pension managers spread losses out over several years, while overestimating projected investment returns.


Specifically, this provision would expand the range of allowable projection figures, starting this year at a 20 percentage point range, to 60 percentage points after 2015. This is essentially a license to make up numbers for income projections four years out from now...

CEI Transportation Policy Analyst Marc Scribner said: "... This accounting trick will likely expose taxpayers to potential pension fund bailouts in the future. " ...

CEI Labor Policy Analyst Ivan Osorio said: "It would further remove pension investment return projections even further from reality, by expanding the range of allowable projections so broadly as to render them meaningless."


Making Things Worse

To get a deal that keeps student-loan interest rates low enough for more people to afford to go to college, we had to pay off the 1 percenters with this "pension-smoothing" deal. Such is the way of Washington since we shifted from a democracy (rule by the people, for the people) to a plutocracy (rule by the rich, for the rich). Or, in this case a 1 percenter kleptocracy (rule by the rich, stealing from everyone).

But make no mistake, this deal makes the country's future pension problems even worse. It diverts even more money from promised pensions into 1 percenter pockets. The result will be clear in 10, 20 or 30 years when people are retiring and the money isn't there. Taxpayers will be asked for ever more "austerity" to cover money that was diverted to the 1 percent.

This post originally appeared at Campaign for America's Future (CAF) at their Blog for OurFuture. I am a Fellow with CAF.

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HUFFPOST SUPER USER
Phil-EA
09:39 PM on 06/30/2012
The blame with pensions is shared between the unions who negotiate them and the politicians who allow them to be negotiated. Obviously unions have a huge impact on making sure they’re negotiating with officials they know will give them what they want (http://bit.ly/HcCfwK). When the liabilities continue to pile up resulting in eventual insolvency of entire cities or states in some cases all we hear is “you made a promise!” As the Pew center made so abundantly clear recently, this problem isn’t going away anytime soon (http://bit.ly/aPuf9l). Either the negotiating process has to be grounded in reality at the beginning, or we’re going to see more cities go the way of Stockton, CA.
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raphaelbonee
The snake was right "the gods lie"
12:30 PM on 06/30/2012
Companies have raided pension funds. In some cases they owe as much in pension liabilities than they are worth. The liabilities are "baked in to the stock price". To pay those liabilties they'll have to take what they owe out of earnings. Stock prices would drop like crazy.

The first wave of baby boomers started to retire in 2011. They are retiring at about 10000 a month. This "pension smoothing" is another attempt to get "baked in to law" a reason for companies not to pay the liabilities they owe.
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demisfine
Often correct, NEVER right.
05:40 PM on 06/29/2012
No one is reporting about this.
Thank you for sharing.
03:40 PM on 06/29/2012
Few people know that the rules for determining funding requirements for private employee pension plans were changed during Reagan's second term so that employers could slash the amount of money that they were required to maintain in their pension funds without running afoul of regulations that set the standards for when a plan their plans were underfunded. The change in the accounting rules has been a ticking time bomb and plans have reached the end of their fuses. Employers, in both the private and public sectors, who looted the pension plans of their employees, are blaming employees who have earned their pensions after years of service. If the trustees for the pension plans were sued for the reckless breach of their fiduciary duties, as they should have been, a lot of the plans would have been saved because trustees would have performed their duty with due diligence.

We are living in a country and in a time when we are told that contractual rights of corporate and financial institutions and their highly compensated executives must be honored to preserve the integrity and trust of the economic system; while the contractual rights of everyone else can be trampled with impunity.

The power brokers and their corporate friendly media have launched an attack on public sector pension obligations that is a preliminary step in attacking the pensions for every American worker in the country.
HUFFPOST SUPER USER
Tcolby6
02:41 PM on 06/29/2012
I would agree in principal but the 401k in my experience is nothing more then a way for the 1% to use our money while giving us very little in return keeping us from retiring with just barely enough to make ends meet or in many cases prolonging our retirement into our 70's.
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HUFFPOST SUPER USER
watchingduck
Wossamotta U. proud alumnus
12:14 PM on 06/29/2012
it is clear at this point that all pensions and health care should be removed from the employer-employee relationship. there is no reason for it anymore, it is a dinosaur. people should be able to easily and fairly obtain health insurance independent of employment, and pensions should be changed to employee owned ira'a or 401k's. large corporations and vulture capitalists have long ago shed any loyalty to employees, and employees should have the tools for self protection and security. no longer would bain capital be able to liquidate a pension fund to line the pockets of vampire capitalists, while leaving employees financially ruined.
HUFFPOST SUPER USER
Robert SF
03:32 PM on 06/29/2012
Individual retirement accounts are not a workable scheme. This is no longer theoretical. After 30 years of them, we can tell they don't work. The problem is that it's simply not in human nature to set money aside regularly for 40 years or more. If ordinary people were that methodical and disciplined, they would all be marathon runners.
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HUFFPOST SUPER USER
watchingduck
Wossamotta U. proud alumnus
12:11 AM on 06/30/2012
i agree. i was looking at is a conceptual replacement for an employer based and operated pension fund. you could still have the employer when possible contribute to the fund, but it would be owned and controlled by the employee not the employer. the current law does not adequately protect employee pensions, and more and more employers no longer offer them anyway. so if the employee owns his own pension fund, it can be protected and also be portable, so that the employee is not necessarily tied down.
Linda from Deerfield
Paying attention
11:28 AM on 06/29/2012
Thanks, Dave, I've been wondering about the state of corporate pension underfunding which was originally reported as equally dire to state pension troubles, yet the corporate issues were buried. It scared me so much that, given the opportunity, I rolled my (already long frozen) pension out as a lump sum into an IRA. It was when rules changes were afoot, and I felt there probably would never again be as favorable a formula for the conversion. Even though I probably cannot match what the pension might have delivered if I live a long retirement, I don't regret it one bit because there is no possibility now of them cheating me out of it or losing it to corporate bankruptcy.
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HUFFPOST SUPER USER
wikwox
So there I was, playing the piano....
10:44 AM on 06/29/2012
Corporations have been raiding pension funds for decades with the blessing of the politicians they own. Usually it starts with them claiming theres too much money in the fund and that less will be sufficient, a few years later a miracle occurs and the fund is running out. Politicians, being some of the least responsible people on earth, routinely make big promises hoping the trouble starts when someone else is around to take the blame. They love to pretend good times will always be here so let's just spend the money now. I'm sure any tinkering with pension funds will be a short cut to disaster for the pensioners, the governments and the companies as well.
03:46 PM on 06/29/2012
The accounting rules for pension fund administration were changed during Reagan's second term. The changes created a system of underfunded plans that were vulnerable to confiscation by the private equity vultures ( who were formerly called leveraged buy-out specialists). Before Reagan a plan had to have enough money to pay the benefits of all beneficiaries as opposed to the post change requirement that the funds had to have enough money on hand to pay the current retirees only.
09:56 AM on 06/29/2012
what happens to the money taken from employees for many years when the pensions are frozen? Hum like ss, medicare etc. people are told entitlements are the cause of the problem.
No, it is the squandering of money invested that gets transferred to the so called top talent.
They are the ones who contribute not a dime, yet the taxpayer is,on the hook for millionaire pensions. How dumb is,the general public?
07:34 AM on 06/29/2012
"And right now the corporate conservative line is that we should think that public employees and their unions are responsible for state and local budget shortfalls."

Keep the strawmen coming.

What you "conveniently" leave out - if the investment rate of return is being assumed to be too high, that means we are under counting public sector employee's compensation. In other words, all those studies that show "public sector employees are undercompensated relative to their private sector peers" is bunk because public employee compensation is higher than reported.
Linda from Deerfield
Paying attention
09:45 AM on 06/29/2012
Careful, stretching that far you might fall and hurt yourself.
01:01 PM on 06/29/2012
How do you you come to that conclution? Investment rate of return has nothing to do with the amount of compensation an employee receives. It doesn't matter whether the employee makes $1000 or $100,000 dollars a year. If the projected rate of return is too high there will eventually be a shortfall. You can believe Public Employee compensation is under reported if you want, but your example in no way demonstrates that.
05:07 PM on 06/29/2012
Come back when you actually understand post-retirement benefits. FASB and every accounting academic text book supports what I said. You are just ignorant.
07:23 AM on 06/29/2012
"It appears they are going to let companies underfund pensions"

That is comical given that the left wants the $40 billion underfunded USPS post-retirement liabilities to become further underfunded simply so that the company can turn a profit today.
HUFFPOST SUPER USER
doctorkosan
PhD Chem E, HBS
11:07 AM on 06/29/2012
Not so, Congress has mandated that the USPS over fund their pensions using requirements imposed on no other operating entities.
The point is the appropriate amount of funding. The USPS is made to look worse by an over funding requirement while other companies will be allowed by law to under fund and then your taxes and mine will be used to offset these shortfalls while cash is stripped out of the companies by owners.
05:08 PM on 06/29/2012
Go read SFAS 87 and 106 and properly educate yourself, rather than faithfully believing the garbage being fed to you by the union president.
HUFFPOST SUPER USER
Robert SF
03:34 PM on 06/29/2012
Yep, what doctorkosan says.
This comment has been removed due to violations of our [Guidelines]
11:49 PM on 06/28/2012
Public sector workers, their unions, and their pensions have ALREADY been blamed for costing states and cities/towns too much.

Even in the good times, many pension funds were under-funded.
And a lot of risky stock market investing also decimated many pension funds on top of it.

The politicians and their economic advisers did such a poor job of funding pensions....so now they have to blame the workers for being too greedy so they can cut their pensions......

When things go wrong, the ordinary workers are the first to be blamed and get the shaft.
The politicians and 1% aren't going to admit to anything OR pay the bill.
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Kai-HK
Don't Share My Wealth! Share My Work Ethic!
11:33 PM on 06/28/2012
Dave:

Though I generally disagree with your mercantilist, pro-union, pro-Keynesian gimmickry views, and though I disagree that the US needs more subsidized subprime student loans, your point on the pension stabilization provision is correct. The US government, through taxpayers should not be in the business of bailing out companies for not funding their pensions.

Kai
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HUFFPOST BLOGGER
Dave Johnson
02:34 PM on 06/29/2012
On the "mercantilist" charge, I am ANTI-mercantilist. While the US runs a continuing huge trade deficit, China and Germany are mercantilist and run huge, continuing trade surpluses. I argue that we need to combat these and have BALANCED and fair trade, not that the US should be mercantilist. We need China to buy as much from us as we buy from them, otherwise we are not "trading" with them, they are draining us. When trade is actually trade, and we buy from them and they buy from us, it lifts both sides. You only need drive around our "rust belt" to see that our out-of-balance trade relationships are harming us.
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Kai-HK
Don't Share My Wealth! Share My Work Ethic!
09:24 PM on 06/29/2012
Dave:

Thank you for taking the time to write to me. I have always enjoyed your consistent, passionate and principled approach in making your case for ‘fair trade’

However, at the heart of your fair trade approach, lies a host of mercantilist protections, subsidies, supports, etc. that you think makes trade ‘fair’. It is like saying that we need to get HIV to fight HIV. I disagree.

I believe, as Bastiat said 4 days before his life, ‘Treat all economic questions from the viewpoint of the consumer, for the interests of the consumer are the interests of the human race.’

In this case he is right, with manufacturing making up about 12-13% of our GDP, trying to protect this industry against the best interests of consumers who work in other industries that make up the other 87% of the economy seems a bit backward looking. Especially considering that the decline in manufacturing mirrors declines in other modern economies, even Germany and China. Even they have a smaller percentage of their workforce in manufacturing today than they did in the 1970’s, and our decline mirrors the broader trend on average. Yet despite that, we still make up about 21% of global manufacturing output, about what it was in 1980. We make more stuff but with less people. That is a good thing.
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Kai-HK
Don't Share My Wealth! Share My Work Ethic!
09:24 PM on 06/29/2012
If you really want to combat trade imbalances, rather than looking for ways to reduce our trade deficit (over 50% of which is oil), why don’t we work on the other side of the equation….foreign borrowing and monetary policy that enables us to run trade deficits. If we cut back government deficits and expansionary monetary policy, they spent less and reduced credit more, people would by less and our deficits would shrink, along with our economy. Which I consider to be a good thing since I would rather see our economy predicated on sound monetary and fiscal policies than buoyed by artificial stimuli and credit. Our government funds our trade deficits creating an artificial market for goods and services that undermines real economic activity and run imbalances.

I feel for the rust belt, but that does not mean the person working as a car washer in San Francisco has to pay more for his/her products and live a worse standard of living so that those that live in the rust belt can be propped up through protectionist measures and live a better standard of living. In most cases you are simply taking from the poor to fund this largesse of government protections.

Kai