On February 24, 2017, all of the authors of the state-of-the-state manuscripts published in the "Journal of Education Finance" met in Cincinnati, Ohio, to participate in a roundtable discussion focused on recent legislative actions in 38 states. A majority of those papers were revised to reflect a final report on legislative actions…

The financial state of the nation's public pension funds--which provide the retirement incomes for all state employees but in most states are dominated by teachers, administrators, and other school employees--has gone from bad to worse, and is projected to continue to worsen in coming decades. A perfect storm of factors has combined in the past…

The Ohio State Teacher Retirement System (STRS) provides retirement, survivor, and disability benefits to public school (K-12) teachers, college and university professors employed by state institutions, and the spouses and eligible dependents of these employees. In doing so, it operates much like other state retirement systems. The money to…

Empirical evidence of tax shelter usage is sparse. These data add weight to earlier concerns about whether tax incentives to save for retirement benefit upper-income groups more than middle- and lower-income groups and present the importance of different sources of income in providing retirement funds for this group. (Author/RC)

Ohio's legislative interest in regulating college faculty workloads is seen as unnecessary by many institutions. Impetus for new regulations requiring more faculty time in the classroom comes from research on increased use of teaching assistants for undergraduate instruction. Some argue that early retirement and reductions in the number of…