John, lots of good information but lacking much of the cause and effect of government payroll. It isn't just the entitlements that are breaking the bank. Bloated government and inflated salaries are increasing cost beyond the ability of the private sector to pay them. Entitlements are tied to salary, the more they make the more they get when they retire. Since 2005 with a huge jump in 2007 government employees received about 40% more and 80-times higher benefits than equivalent private sector workers and according to government's own reports, it takes 2.3 government employes to produce as much as private sector workers. Half the work at twice the pay, and no actual entitlement contributions, their pay is taxes!