This line of thinking suggests that public pensions should use a risk-free investment return assumption rather than the investment return assumption used by most plans of between 7.5 percent and 8.5 percent.

FORBES: A ''Tipping Point'' for Public Pensions?

No investment process is free of risk and there is no guarantee that the investment process described herein will be profitable.

FORBES: Opportunity Knocks

No investment is risk free.

FORBES: Five Ways To Protect Your Money In 2012