Public-pension pitfalls: What municipal budget troubles mean for bond investors [Washington Post]

Government workers’ pensions may sound like an obscure topic, but it’s front and center in some of the most rancorous of today’s political discussions. Retirement benefits for public workers are at the heart of the conflict between state and local governments and the unions representing their workers — and how that conflict gets resolved will affect investors in the municipal bonds issued by those states and cities. Let’s take a look at the looming public pension crisis, its effect on municipal finance and how accounting reform might help.

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The danger of rolling back investor protections

Right about now, the Senate is scheduled to vote on H.R. 3606, the “JumpStart Our Business Start-ups Act” (or “JOBS Act”), which passed the House 390 to 23. The bill would roll back investor protections for a wide swath of mid-sized companies. Last week, Harvard Law School’s John Coates and I wrote an Op-Ed for the Washington Post arguing that the reforms would go too far.

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Bill to help businesses raise capital goes too far [Washington Post]

With John Coates.

The House voted 390 to 23 last week for a bill to provide regulatory relief for small companies trying to raise capital. The bill is moving quickly through the Senate; no one likes unnecessary regulations that burden economic growth.

But this bill does more than trim regulatory fat; parts of it cut into muscle. Small businesses will have a harder time raising capital if investors do not receive sufficient disclosures or other legal protections.

Read the rest at the Washington Post.

 

Smoothing Corporate Pension Plan Discount Rates

There’s a controversial cost-offset provision in the highway bill currently being debated in the Senate; it would effectively allow corporations to make smaller contributions to their pension plans. And since a smaller contribution means a smaller tax write-off, tax revenue would increase by $7 billion over ten years. Although the bill itself is certainly not headed for an easy passage, this provision has raised some interesting—and complex—issues related to pension accounting.

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