Higher levels of government should provide adequate resources when mandating functions to lower levels of government.
Services should be implemented and operated by the level of government that can most appropriately and efficiently deliver them.
When economic conditions permit, states should accumulate budget reserves adequate to maintain services during recessions.
Deficit-reduction efforts should avoid cuts in programs that serve low- and moderate-income populations.
Passing responsibilities down to lower levels of government should be undertaken primarily to place services closer to the people being served and to maximize administrative
Public retirement systems should establish a maximum vesting period of five years for DB plans and one year for employers’ matching contr
States and localities should move toward full funding of their retirement systems.
States should simplify estate planning. This includes allowing the use of electronic wills or trusts to govern the distribution of property at death.
States should expand laws on durable powers of attorney to:
States should codify, simplify, and clarify trust laws. They should model them on the Uniform Trust Code.