The Wisconsin Legislative Council has released their survey of state pensions for 2010. It is a comparative study of 87 state and local pension plans and contains some interesting statistics. The ratio of active employees to retired employees is falling. In 2010 the ratio is 1.87, down from a ratio of 2 in 2008. The number of retirees is growing at a faster rate than the number of active employees. This trend may explain a policy reversal. Between 2008 and 2010 plans began to increase the retirement age for participants as well as the number of years used to calculate the average final salary. Vesting periods – the minimum number of years an employee must work to qualify for benefits – are also increasing.