This issue brief from the Center for State and Local Government Excellence asks, "What does it take to have a well-funded pension plan?" and concludes that discipline and independent investment councils are two of the factors that can make a difference. As state and local government leaders examine their approach to pension funding, they have choices to make that can maintain or improve the financial health of their pension plan. Looking at successful strategies over time reinforces the importance of developing a funding plan and being disciplined about making annual required contributions.