I think most people acknowledge that the PERS costs are a component of the funding issues.  However, PERS has been reformed multiple times and the current benefits are a far cry from the Tier 1 glory days.  The legislature has tackled PERS in basically every meaningful way that is legal - and some that were not.  Now, we must turn our attention to how taxes are paid in this state.  It is time for businesses to pay their fair share.