It’s pretty easy. Impose an unfunded pensions tax of 99%. Any part of a public sector pension that is not actuarially funded needs to be taxed at such a rate. That unfunded money is coming out of the pockets of tax-payers, most of whom are a lot worse off than the recipients of such tax-payer funded largess. They shouldn’t have to subsidize millionaire life-styles for cops who retire at age 55, teachers who made $100,000 a year, and Federal employees who make even bigger bucks.