The very nature of defined benefit plans dictates that one group [[retirees) is guaranteed something and another group [[taxpayers) is tasked with fulfilling that guarantee, no matter what. Given the uncertainty in future pension fund returns, medical expense inflation and life expectancy, I don't see this as a good deal anymore for the public. Previously made promises have to be dealt with, but going forward it doesn't make sense to me to be on the hook for someone elses' defined benefits. The transfer of that open-ended risk has become too costly.