Per an earlier article in MarketWatch:
The Society of American Actuaries and another professional group, the American Academy of Actuaries, earlier this month had said they wouldn’t publish the paper, which was being written by a joint task force. That decision, which also said the authors couldn’t publish it under their own names, had unleashed a storm of criticism. The paper argues that is the wrong approach. Instead, liabilities should be discounted using default-free rates, such as those offered by Treasurys. The bottom line is that the unfunded liabilities of public pension plans are about $6 trillion, rather than $1.5 trillion, according to two of the paper’s authors.
Somebody now published it, linked here: https://gofile.io/?c=dwFyen#32781
It’s pretty wonkish. The bottom line is that default-free discount rates should be used. Those would be far higher than are typically used and would spike pension liabilities enormously.