This week we are learning about the 'employer' pension reporting requirements which are applicable to every governmental entity that offers a pension to its employees. At the employer level, what changes, if any, do you think should be made in Oregon to reduce the total pension liability that is reported at the government$-$ wide level by local and special purpose governments? Recommended resources include GASB, the Pew Charitable Trust, the Oregonian, and the PERS website,