If you understand just one thing about how politicians manage pensions, make it this: They always, always end up making reduction of near term contributions their sole goal — so they can spend on other things and try to keep taxes down. The actual result, however, is to increase the ultimate liability.  It has gone by many names but they are all the same: Reduced near term contributions = can kicking = reamortization = “Edgar Ramp.”

http://www.pjstar.com/article/20131231/NEWS/131239838