“We do not have an unfunded liability problem.”
Some states (mine, NJ) and more than a few local and county governments do have major unfunded liabilities, due to their huge defined benefit compensation plans.
You misunderstand my comments. It is true that many states and local governments have unfunded liabilities. However, the unfunded liabilities were created because politicians and voters do not understand compensation. The cause is actually deception about compensation, not the fault of taxpayers to fully fund pensions. Do you think that politicians and voters would agree to pay on the average hundreds of thousands of dollars of deferred compensation to public employees?