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State and Local Government Retirement Law is a comprehensive guide for lawyers, trustees, and plan administrators, covering legal issues involving state and local government pension plans. There are nearly 2,700 public pension plans in the United States covering more than 25 million workers and beneficiaries. Unlike pension plans under the Employee Retirement Income Security Act (ERISA), the law governing these plans varies widely from state to state. This book: • Provides a comprehensive overview of pension law, practice, and administration • Offers in-depth analysis of defined benefit and defined contribution plans for public employees and civil servants • Presents concise discussion and analysis of controlling caselaw to guide practitioners in developing plans or resolving common issues • Includes helpful how-to practice models