| A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z | AA | AB | AC | AD | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
1 | Plan Shorthand | Liabilities | Assets | Funded Ratio | Classification Category | Category | All Plans | State Plans Only | Local Plans Only | |||||||||||||||||||||
2 | Washington LEOFF Plan 1 | $3,905,942,016 | $6,873,966,080 | 175.99% | Over 100% | Over 100% | 21 | 19 | 2 | |||||||||||||||||||||
3 | Detroit General RS 1 | $242,486,800 | $275,775,232 | 113.73% | Over 100% | 95 - 100% | 19 | 14 | 5 | |||||||||||||||||||||
4 | Washington LEOFF Plan 2 | $18,218,618,880 | $20,617,216,000 | 113.17% | Over 100% | 90 - 95% | 14 | 11 | 3 | |||||||||||||||||||||
5 | Utah FRS | $1,621,799,936 | $1,815,120,000 | 111.92% | Over 100% | 85 - 90% | 26 | 19 | 7 | |||||||||||||||||||||
6 | Detroit PFRS 1 | $302,069,344 | $329,599,392 | 109.11% | Over 100% | 80 - 85% | 27 | 20 | 7 | |||||||||||||||||||||
7 | Washington PSERS 2 | $1,342,578,944 | $1,448,617,984 | 107.90% | Over 100% | 75 - 80% | 17 | 14 | 3 | |||||||||||||||||||||
8 | Michigan PSERS PPP2 | $258,215,024 | $276,722,432 | 107.17% | Over 100% | 70 - 75% | 38 | 23 | 15 | |||||||||||||||||||||
9 | Arizona PSPRS Tier 3 | $243,143,776 | $260,225,264 | 107.03% | Over 100% | 65 - 70% | 37 | 23 | 14 | |||||||||||||||||||||
10 | Washington PERS 2/3 | $58,402,369,536 | $62,501,052,416 | 107.02% | Over 100% | 60 - 65% | 14 | 9 | 5 | |||||||||||||||||||||
11 | Tennessee TLPP | $28,516,536,320 | $29,888,919,552 | 104.81% | Over 100% | 55 - 60% | 13 | 9 | 4 | |||||||||||||||||||||
12 | Tennessee TRP | $859,797,632 | $896,497,856 | 104.27% | Over 100% | 50 - 55% | 6 | 3 | 3 | |||||||||||||||||||||
13 | Washington SPRS 1/2 | $1,723,254,016 | $1,794,914,048 | 104.16% | Over 100% | 45 - 50% | 4 | 3 | 1 | |||||||||||||||||||||
14 | D.C. POFRP | $7,358,695,936 | $7,654,184,960 | 104.02% | Over 100% | 40 - 45% | 6 | 4 | 2 | |||||||||||||||||||||
15 | Pennsylvania MRS | $3,174,270,720 | $3,286,421,760 | 103.53% | Over 100% | 35 - 40% | 2 | 1 | 1 | |||||||||||||||||||||
16 | Washington SERS 2/3 | $9,283,863,552 | $9,427,007,488 | 101.54% | Over 100% | 30 - 35% | 3 | 1 | 2 | |||||||||||||||||||||
17 | California JRF II | $2,293,612,032 | $2,328,782,080 | 101.53% | Over 100% | 25 - 30% | 1 | 0 | 1 | |||||||||||||||||||||
18 | Oklahoma PPRS | $2,992,769,024 | $3,023,309,056 | 101.02% | Over 100% | 20 - 25% | 4 | 1 | 3 | |||||||||||||||||||||
19 | Washington TRS 2/3 | $24,937,867,264 | $25,060,681,728 | 100.49% | Over 100% | 15 - 20% | 0 | 0 | 0 | |||||||||||||||||||||
20 | South Dakota RS | $14,490,692,608 | $14,500,453,376 | 100.07% | Over 100% | Under 15% | 1 | 1 | 0 | |||||||||||||||||||||
21 | West Virginia PERS | $8,396,617,216 | $8,401,098,752 | 100.05% | Over 100% | Total | 253 | 175 | 78 | |||||||||||||||||||||
22 | Colorado P&F | $4,212,130,304 | $4,212,130,304 | 100.00% | Over 100% | |||||||||||||||||||||||||
23 | Nebraska PERS-CB | $2,214,920,960 | $2,213,051,648 | 99.92% | 95 - 100% | Source: | Equable Institute analysis of public plan valuation reports and ACFRs. | |||||||||||||||||||||||
24 | Louisiana SPERS B | $442,186,112 | $441,183,008 | 99.77% | 95 - 100% | Notes: | Assets and Liabilities reflect aggregate assets held and liabilities owed by all plans for each year. Values are reported in nominal dollars. | |||||||||||||||||||||||
25 | New York STRS | $138,365,124,608 | $137,221,537,792 | 99.17% | 95 - 100% | Funded Ratio is the calculated share of total liabilities covered by available assets in any given year. | ||||||||||||||||||||||||
26 | Utah CRS | $1,237,517,952 | $1,226,841,984 | 99.14% | 95 - 100% | For the years 2001-2013: Assets reflect the market valuation of assets for each plan. Liabilities reflect the actuarially accrued liabilities. | ||||||||||||||||||||||||
27 | Arizona CORP Tier 3 | $7,109,181 | $7,046,946 | 99.12% | 95 - 100% | For the years 2014-2023: Assets reflect the fiduciary net position for each plan. Liabilities reflect the total pension liabilities. | ||||||||||||||||||||||||
28 | Houston PFRS | $5,167,588,864 | $5,109,178,368 | 98.87% | 95 - 100% | For 2024: Values reflect actual reported figures when FY 2024 documentation has been released by plans. All other values reflect estimates using 2023 totals that are then rolled-forward using our roll-forward model with actual reported investment returns for FY 2024 (when available), partial year investment returns (when available), or asset class benchmarks. For more details, please see the methodology. | ||||||||||||||||||||||||
29 | Wisconsin RS | $129,184,612,352 | $127,697,813,504 | 98.85% | 95 - 100% | |||||||||||||||||||||||||
30 | New York City BERS | $6,222,501,888 | $6,149,484,032 | 98.83% | 95 - 100% | |||||||||||||||||||||||||
31 | Los Angeles Fire and Police | $26,800,918,528 | $26,437,300,224 | 98.64% | 95 - 100% | For 2025: Values reflect actual reported figures when FY 2025 documentation has been released by plans. All other values reflect estimates using 2024 totals that are then rolled-forward using our roll-forward model with actual reported investment returns for FY 2025 (when available), partial year investment returns (when available), or asset class benchmarks. For more details, please see the methodology. | ||||||||||||||||||||||||
32 | Louisiana SPERS A | $4,847,819,776 | $4,752,547,328 | 98.03% | 95 - 100% | |||||||||||||||||||||||||
33 | Delaware Muni | $96,024,000 | $93,957,000 | 97.85% | 95 - 100% | |||||||||||||||||||||||||
34 | Delaware Muni P&F | $594,723,968 | $580,348,032 | 97.58% | 95 - 100% | |||||||||||||||||||||||||
35 | Missouri LGERS | $10,659,313,664 | $10,393,697,280 | 97.51% | 95 - 100% | |||||||||||||||||||||||||
36 | Nebraska SEP | $15,648,095,232 | $15,229,692,928 | 97.33% | 95 - 100% | |||||||||||||||||||||||||
37 | Montgomery County Maryland ERS | $4,916,158,976 | $4,778,268,672 | 97.20% | 95 - 100% | |||||||||||||||||||||||||
38 | Los Angeles Water and Power | $17,006,876,672 | $16,424,801,280 | 96.58% | 95 - 100% | |||||||||||||||||||||||||
39 | Minnesota LCEP | $1,112,404,992 | $1,067,200,000 | 95.94% | 95 - 100% | |||||||||||||||||||||||||
40 | Oklahoma PERS | $11,173,394,432 | $10,715,873,280 | 95.91% | 95 - 100% | |||||||||||||||||||||||||
41 | Illinois MRF | $55,405,101,056 | $52,765,061,120 | 95.24% | 95 - 100% | |||||||||||||||||||||||||
42 | Tennessee PERP | $35,233,624,064 | $33,413,457,920 | 94.83% | 90 - 95% | |||||||||||||||||||||||||
43 | Minnesota SERF | $17,605,808,128 | $16,645,007,360 | 94.54% | 90 - 95% | |||||||||||||||||||||||||
44 | Texas CDRS | $48,921,198,592 | $46,170,025,984 | 94.38% | 90 - 95% | |||||||||||||||||||||||||
45 | Utah NRS | $37,046,804,480 | $34,845,007,872 | 94.06% | 90 - 95% | |||||||||||||||||||||||||
46 | Utah PSC | $11,283,016 | $10,444,606 | 92.57% | 90 - 95% | |||||||||||||||||||||||||
47 | Utah PSN | $5,541,927,936 | $5,130,122,240 | 92.57% | 90 - 95% | |||||||||||||||||||||||||
48 | Maine CPPLD | $4,165,812,736 | $3,846,717,696 | 92.34% | 90 - 95% | |||||||||||||||||||||||||
49 | Virginia RS-L | $29,704,278,016 | $27,308,038,144 | 91.93% | 90 - 95% | |||||||||||||||||||||||||
50 | Marin County ERS | $3,433,484,800 | $3,144,663,296 | 91.59% | 90 - 95% | |||||||||||||||||||||||||
51 | Houston Police | $7,892,170,752 | $7,208,455,168 | 91.34% | 90 - 95% | |||||||||||||||||||||||||
52 | New York SLRS ERS | $232,627,257,344 | $211,183,222,784 | 90.78% | 90 - 95% | |||||||||||||||||||||||||
53 | Kansas JRS | $229,842,672 | $207,925,952 | 90.46% | 90 - 95% | |||||||||||||||||||||||||
54 | San Francisco City & County | $37,332,836,352 | $33,688,428,544 | 90.24% | 90 - 95% | |||||||||||||||||||||||||
55 | Iowa PERS | $45,719,977,984 | $41,206,312,960 | 90.13% | 90 - 95% | |||||||||||||||||||||||||
56 | Utah CRS-T2 | $1,868,189,056 | $1,673,550,976 | 89.58% | 85 - 90% | |||||||||||||||||||||||||
57 | D.C. TRP | $3,229,927,936 | $2,883,895,040 | 89.29% | 85 - 90% | |||||||||||||||||||||||||
58 | Utah Judges | $315,240,000 | $280,984,000 | 89.13% | 85 - 90% | |||||||||||||||||||||||||
59 | Utah PSC-T2 | $345,719,008 | $308,049,984 | 89.10% | 85 - 90% | |||||||||||||||||||||||||
60 | Indiana 1977 P&F | $8,796,328,960 | $7,771,897,856 | 88.35% | 85 - 90% | |||||||||||||||||||||||||
61 | Virgina JRS | $767,857,024 | $677,958,016 | 88.29% | 85 - 90% | |||||||||||||||||||||||||
62 | Wichita WERS | $734,582,912 | $647,259,584 | 88.11% | 85 - 90% | |||||||||||||||||||||||||
63 | Colorado Local | $6,131,112,960 | $5,397,071,872 | 88.03% | 85 - 90% | |||||||||||||||||||||||||
64 | Texas MRS | $44,980,752,384 | $39,486,341,120 | 87.78% | 85 - 90% | |||||||||||||||||||||||||
65 | Indiana TRF 1996 | $8,832,826,368 | $7,746,475,520 | 87.70% | 85 - 90% | |||||||||||||||||||||||||
66 | Delaware SEPP | $12,635,996,160 | $11,068,990,464 | 87.60% | 85 - 90% | |||||||||||||||||||||||||
67 | New York SLRS PFRS | $43,835,334,656 | $38,324,862,976 | 87.43% | 85 - 90% | |||||||||||||||||||||||||
68 | Contra Costa County | $12,403,942,400 | $10,808,857,600 | 87.14% | 85 - 90% | |||||||||||||||||||||||||
69 | Colorado DPS | $4,994,641,920 | $4,346,937,856 | 87.03% | 85 - 90% | |||||||||||||||||||||||||
70 | Missouri PEERS | $7,401,637,376 | $6,402,733,056 | 86.50% | 85 - 90% | |||||||||||||||||||||||||
71 | Minnesota PEPFP | $12,765,798,400 | $11,038,927,872 | 86.47% | 85 - 90% | |||||||||||||||||||||||||
72 | Sacramento County ERS | $14,358,853,632 | $12,363,257,856 | 86.10% | 85 - 90% | |||||||||||||||||||||||||
73 | Michigan PSERS PPP | $1,661,306,624 | $1,430,132,480 | 86.08% | 85 - 90% | |||||||||||||||||||||||||
74 | Colorado Judges | $527,319,008 | $453,756,000 | 86.05% | 85 - 90% | |||||||||||||||||||||||||
75 | Maine SETP | $17,520,535,552 | $15,073,148,928 | 86.03% | 85 - 90% | |||||||||||||||||||||||||
76 | New York City Police | $57,837,379,584 | $49,608,515,584 | 85.77% | 85 - 90% | |||||||||||||||||||||||||
77 | San Bernardino ERA | $16,444,144,640 | $14,071,350,272 | 85.57% | 85 - 90% | |||||||||||||||||||||||||
78 | Alameda County ERS | $11,961,224,192 | $10,218,483,712 | 85.43% | 85 - 90% | |||||||||||||||||||||||||
79 | Missouri PSRS | $57,193,631,744 | $48,833,110,016 | 85.38% | 85 - 90% | |||||||||||||||||||||||||
80 | Wichita P&F | $979,092,672 | $834,377,088 | 85.22% | 85 - 90% | |||||||||||||||||||||||||
81 | Washington TRS 1 | $8,491,575,808 | $7,225,058,816 | 85.09% | 85 - 90% | |||||||||||||||||||||||||
82 | Rhode Island MERS | $2,564,396,544 | $2,166,219,264 | 84.47% | 80 - 85% | |||||||||||||||||||||||||
83 | Idaho PERS | $24,686,512,128 | $20,695,842,816 | 83.83% | 80 - 85% | |||||||||||||||||||||||||
84 | Iowa MFPRS | $3,801,949,440 | $3,175,750,400 | 83.53% | 80 - 85% | |||||||||||||||||||||||||
85 | LA County ERS | $88,469,438,464 | $73,851,887,616 | 83.48% | 80 - 85% | |||||||||||||||||||||||||
86 | Atlanta ERS | $2,075,252,224 | $1,729,398,016 | 83.33% | 80 - 85% | |||||||||||||||||||||||||
87 | New York City Teachers | $81,612,996,608 | $67,933,999,104 | 83.24% | 80 - 85% | |||||||||||||||||||||||||
88 | Minnesota GERF | $33,092,665,344 | $27,500,777,472 | 83.10% | 80 - 85% | |||||||||||||||||||||||||
89 | North Carolina TSERS | $97,921,024,000 | $81,249,050,624 | 82.97% | 80 - 85% | |||||||||||||||||||||||||
90 | Arizona CORP | $4,933,211,136 | $4,075,752,704 | 82.62% | 80 - 85% | |||||||||||||||||||||||||
91 | North Carolina LGERS | $37,828,182,016 | $31,205,097,472 | 82.49% | 80 - 85% | |||||||||||||||||||||||||
92 | Virginia RS-T | $57,574,608,896 | $47,467,405,312 | 82.45% | 80 - 85% | |||||||||||||||||||||||||
93 | New York City ERS | $98,817,835,008 | $81,438,294,016 | 82.41% | 80 - 85% | |||||||||||||||||||||||||
94 | Florida RS | $226,204,205,056 | $186,357,366,784 | 82.38% | 80 - 85% | |||||||||||||||||||||||||
95 | San Antonio P&F | $4,773,074,944 | $3,923,603,968 | 82.20% | 80 - 85% | |||||||||||||||||||||||||
96 | Virginia RS-S | $28,411,527,168 | $23,351,826,432 | 82.19% | 80 - 85% | |||||||||||||||||||||||||
97 | Orange County ERS | $26,644,140,032 | $21,797,429,248 | 81.81% | 80 - 85% | |||||||||||||||||||||||||
98 | Oregon PERS | $102,218,301,440 | $83,487,596,544 | 81.68% | 80 - 85% | |||||||||||||||||||||||||
99 | California URS | $108,565,700,608 | $88,194,785,280 | 81.24% | 80 - 85% | |||||||||||||||||||||||||
100 | San Jose P&F | $5,838,543,872 | $4,721,486,848 | 80.87% | 80 - 85% | |||||||||||||||||||||||||