"I think what may be useful is to develop a list of the pros and cons of the different options."
"For example, money saved (pro) due to freezing S&C has to be paid back (con) iirc."
"Cutting salary on the other hand doesn't automatically include having to pay back (pro) and a compensatory future raise can be negotiated (pro because money is still saved), but cutting salary can affect retirement levels (con)."
"Furloughs affect actual take-home pay (con) but preserve the salary schedule (pro)
And Kathleen followed up:
"There are also unintended consequences/benefits. With a senior staff looking ahead at years of 0% if not less, many may choose to retire now, effectively lowering costs as newer (lower on the salary schedule) staff members take their place."
"Classified staff have retirement calculated on a formula using their highest year of pay; certificated staff have a formula based on their three highest years of pay (pretty sure that's right). So if those three highest years are behind you with little hope for change before 2014, maybe you leave now if you can afford to do so."
"I'm an advocate for cutting by percentage--not lost of staff development, not loss of instructional days. I don't say that as if it is painless. It does, however, keep things that are vital. ... Again, something worth vetting. If parents want longer summers, there are ways to do that which don't require cutting five days because we believe they are for parties. AND you can add days to summer school and maybe make more money there."
So, who wants to add to the list?