I’ve never met a private sector employee who was able to pad his/her yearly pension by working crazy overtime in their last year of work but I could fill a book the with the teachers, cops, transit workers, fireman etc. who have.
What you have is a group ~ could be public or private ~ who have the power, and they trick things up so they can LOOT the pension program.
Their draw will be greater than that of others ~ and their contribution will be far less as a percentage of their ordinary salary.
IRS actually enforces existing federal laws regarding 401(k) plans ~ and there are other agencies that do different things regarding pension plans. You might enjoy reading through this little article because it names all the major actors who can affect your own pension from any source ~ >http://www.enotes.com/retirement-aging-reference/retirement-pension-plans