| 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 | |
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1 | Actuarial Firm | Plan Name | Actuarial Accrued Liability/Total Pension Liability | Unfunded Liability/Net Pension Liability | Notes | Key | |||||||||||||||||||
2 | Milliman | California State Teachers' Retirement System | $266,704,000,000 | $96,728,000,000 | yellow cells indicate total pension liability/net pension liability was utilized | ||||||||||||||||||||
3 | New York State Comptroller | New York State and Local Employees' Retirement System & Police and Fire Retirement System | $203,000,000,000 | $12,400,000,000 | |||||||||||||||||||||
4 | Gabriel, Roeder, Smith & Company (GRS) | Teacher Retirement System of Texas | $174,238,726,802 | $35,452,606,074 | |||||||||||||||||||||
5 | CalPERS | California State Retirement Plans | $170,656,667,562 | $59,535,563,755 | |||||||||||||||||||||
6 | Milliman | Florida Retirement System Pension Plan | $170,374,609,000 | $24,922,997,000 | |||||||||||||||||||||
7 | CalPERS | CalPERS (Other, Public Agencies) | $153,911,101,780 | $47,749,997,119 | |||||||||||||||||||||
8 | Segal | Teachers' Retirement System of the State of Illinois | $118,629,890,305 | $71,407,792,496 | |||||||||||||||||||||
9 | New York State Office of the Actuary | New York State Teachers' Retirement System | $109,305,100,000 | $2,265,900,000 | |||||||||||||||||||||
10 | Segal | State Teachers Retirement System of Ohio | $100,756,422,000 | $30,641,786,000 | |||||||||||||||||||||
11 | Gabriel, Roeder, Smith & Company (GRS) | Ohio Public Employees Retirement System, Defined Benefit Allowances - Traditional, Combined and Member Directed Plans | $100,167,000,000 | $19,887,000,000 | |||||||||||||||||||||
12 | Conduent (formerly Buck and/or Xerox) | Pennsylvania Public School Employees' Retirement System | $100,113,964,000 | $42,723,895,000 | |||||||||||||||||||||
13 | Gabriel, Roeder, Smith & Company (GRS) | Wisconsin Retirement System | $95,414,000,000 | $17,800,000 | |||||||||||||||||||||
14 | Cavanaugh Macdonald | Teachers Retirement System of Georgia | $91,721,775,000 | $23,560,065,000 | |||||||||||||||||||||
15 | Cavanaugh Macdonald | Virginia Retirement System | $90,793,027,000 | $23,132,824,000 | |||||||||||||||||||||
16 | Washington State Office of the Actuary | Washington State Retirement Systems | $88,170,000,000 | $13,825,000,000 | |||||||||||||||||||||
17 | Massachusetts PERAC | Public Employee Retirement Administration Commission Commonwealth of Massachusetts (SRS/TRS) | $87,401,722,000 | $37,866,399,000 | |||||||||||||||||||||
18 | Milliman | Oregon Public Employees Retirement System | $80,970,300,000 | $25,300,100,000 | *excludes Health Care Trust Funds | ||||||||||||||||||||
19 | CalPERS | Schools Pool of the State of California | $77,543,827,270 | $21,758,972,847 | |||||||||||||||||||||
20 | Cavanaugh Macdonald | Public Employees' Retirement Association of Colorado | $76,929,483,000 | $32,241,787,000 | |||||||||||||||||||||
21 | Conduent (formerly Buck and/or Xerox) | Teachers' and State Employees' Retirement System of North Carolina | $74,547,855,025 | $7,170,962,559 | *lagged | ||||||||||||||||||||
22 | New York City Office of the Actuary | The New York City Employees' Retirement System | $74,123,437,000 | $23,617,466,000 | |||||||||||||||||||||
23 | Gabriel, Roeder, Smith & Company (GRS) | Michigan Public School Employees' Retirement System | $72,310,445,826 | $29,106,852,486 | |||||||||||||||||||||
24 | Segal | University of California Retirement Plan | $69,305,423,000 | $12,076,881,000 | |||||||||||||||||||||
25 | Gabriel, Roeder, Smith & Company (GRS) | Maryland State Retirement and Pension System | $67,782,000,000 | $19,978,000,000 | *lagged | ||||||||||||||||||||
26 | New York City Office of the Actuary | Teachers' Retirement System of the City of New York | $67,309,977,000 | $29,788,553,000 | |||||||||||||||||||||
27 | Milliman | Los Angeles County Employees Retirement Association | $62,199,000,000 | $12,841,000,000 | |||||||||||||||||||||
28 | Milliman | Teachers' Pension and Annuity Fund of New Jersey | $57,865,971,163 | $30,696,212,815 | |||||||||||||||||||||
29 | Conduent (formerly Buck and/or Xerox) | Public Employees' Retirement System of New Jersey | $53,085,686,728 | $22,718,363,139 | |||||||||||||||||||||
30 | Segal | Public Employees' Retirement System of Nevada | $48,459,161,570 | $12,562,914,290 | |||||||||||||||||||||
31 | Hay Group | Commonwealth of Pennsylvania State Employees' Retirement System | $47,518,963,611 | $19,922,915,521 | |||||||||||||||||||||
32 | Gabriel, Roeder, Smith & Company (GRS) | Arizona State Retirement System | $46,104,924,533 | $10,343,551,147 | |||||||||||||||||||||
33 | Gabriel, Roeder, Smith & Company (GRS) | South Carolina Retirement System | $45,859,906,000 | $18,565,938,000 | |||||||||||||||||||||
34 | Gabriel, Roeder, Smith & Company (GRS) | State Employees' Retirement System of Illinois | $45,515,370,479 | $29,882,766,305 | *lagged | ||||||||||||||||||||
35 | New York City Office of the Actuary | New York City Police Pension Fund | $44,384,022,000 | $15,171,041,000 | |||||||||||||||||||||
36 | Cavanaugh Macdonald | Public Employees' Retirement System of Mississippi | $41,997,512,711 | $16,812,434,711 | |||||||||||||||||||||
37 | PricewaterhouseCoopers (PwC) | Public School Retirement System of Missouri | $41,744,618,662 | $6,325,341,383 | |||||||||||||||||||||
38 | Gabriel, Roeder, Smith & Company (GRS) | Illinois Municipal Retirement Fund | $41,358,700,000 | $4,585,300,000 | |||||||||||||||||||||
39 | Gabriel, Roeder, Smith & Company (GRS) | State Universities Retirement System of Illinois | $40,923,301,000 | $23,221,655,000 | |||||||||||||||||||||
40 | Conduent (formerly Buck and/or Xerox) | The Police and Firemen's Retirement System of New Jersey | $37,470,081,250 | $11,121,488,023 | |||||||||||||||||||||
41 | Bryan, Pendleton, Swats & McAllister (BPS&M) | Tennessee Consolidated Retirement System - Legacy Pension Plans | $36,975,611,012 | $1,685,234,549 | |||||||||||||||||||||
42 | Gabriel, Roeder, Smith & Company (GRS) | Employees Retirement System of Texas | $35,303,165,362 | $8,746,034,657 | |||||||||||||||||||||
43 | Cavanaugh Macdonald | Iowa Public Employees' Retirement System | $34,619,749,147 | $5,586,052,560 | |||||||||||||||||||||
44 | Cavanaugh Macdonald | Connecticut State Employees Retirement System | $33,616,716,085 | $21,693,750,225 | |||||||||||||||||||||
45 | Cavanaugh Macdonald | Teachers' Retirement System of Alabama | $33,143,834,000 | $10,498,322,000 | |||||||||||||||||||||
46 | Cavanaugh Macdonald | Teachers' Retirement System of the State of Kentucky | $32,028,227,000 | $14,531,333,000 | |||||||||||||||||||||
47 | Gabriel, Roeder, Smith & Company (GRS) | Utah Retirement Systems | $31,835,886,000 | $4,711,735,000 | |||||||||||||||||||||
48 | Milliman | Texas County & District Retirement System | $30,462,060,994 | $3,521,951,101 | |||||||||||||||||||||
49 | Gabriel, Roeder, Smith & Company (GRS) | Texas Municipal Retirement System | $29,962,754,323 | $4,119,186,906 | |||||||||||||||||||||
50 | Cavanaugh Macdonald | Connecticut State Teachers' Retirement System | $29,839,923,000 | $13,127,607,000 | |||||||||||||||||||||
51 | Foster & Foster, Actuaries and Consultants | Teachers' Retirement System of Louisiana | $29,272,401,978 | $11,018,080,836 | |||||||||||||||||||||
52 | Gabriel, Roeder, Smith & Company (GRS) | Employees' Retirement System of the State of Hawaii | $27,439,233,629 | $12,440,484,569 | |||||||||||||||||||||
53 | Cavanaugh Macdonald | Kansas Public Employees Retirement System | $27,317,754,373 | $9,061,381,100 | |||||||||||||||||||||
54 | Cavanaugh Macdonald | Teachers Retirement Association of Minnesota | $26,716,216,000 | $6,521,937,000 | |||||||||||||||||||||
55 | Conduent (formerly Buck and/or Xerox) | North Carolina Local Governmental Employees' Retirement System | $25,653,605,988 | $1,228,678,168 | |||||||||||||||||||||
56 | Gabriel, Roeder, Smith & Company (GRS) | Public Employees Retirement Association of Minnesota (MPERA): General Employees Retirement Plan | $24,848,409,000 | $6,082,546,000 | |||||||||||||||||||||
57 | Cheiron | City and County of San Francisco Employees' Retirement System | $24,403,900,000 | $3,749,200,000 | |||||||||||||||||||||
58 | Gabriel, Roeder, Smith & Company (GRS) | Teachers' Retirement System of Oklahoma | $22,193,244,472 | $7,615,375,742 | |||||||||||||||||||||
59 | Segal | Public School Teachers' Pension and Retirement Fund of Chicago | $20,246,140,298 | $9,615,163,745 | |||||||||||||||||||||
60 | Cavanaugh Macdonald | School Employees Retirement System of Ohio | $19,770,708,121 | $6,591,089,519 | |||||||||||||||||||||
61 | CalPERS | CalPERS Safety Risk Pool | $19,698,755,513 | $5,787,663,632 | |||||||||||||||||||||
62 | Cavanaugh Macdonald | Public Employees Retirement Association of New Mexico | $19,474,241,384 | $4,819,427,011 | |||||||||||||||||||||
63 | Conduent (formerly Buck and/or Xerox) | Ohio Police & Fire Pension Fund | $19,135,875,916 | $5,482,871,400 | |||||||||||||||||||||
64 | Gabriel, Roeder, Smith & Company (GRS) | Arkansas Teacher Retirement System | $18,970,019,488 | $4,411,442,759 | |||||||||||||||||||||
65 | Segal | City of Los Angeles Fire and Police Pension Plan | $18,798,510,534 | $1,153,172,139 | |||||||||||||||||||||
66 | New York City Office of the Actuary | New York City Fire Pension Fund | $18,688,642,000 | $8,183,914,000 | |||||||||||||||||||||
67 | Foster & Foster, Actuaries and Consultants | Louisiana State Employees' Retirement System | $18,576,266,623 | $6,945,450,226 | |||||||||||||||||||||
68 | Gabriel, Roeder, Smith & Company (GRS) | Educational Retirement Board of New Mexico | $18,536,428,261 | $6,630,469,561 | |||||||||||||||||||||
69 | PricewaterhouseCoopers (PwC) | Indiana Public Retirement System Public Employees' Retirement Fund | $18,408,946,980 | $3,855,887,554 | |||||||||||||||||||||
70 | Segal | Orange County Employees Retirement System | $17,933,461,000 | $4,830,483,000 | |||||||||||||||||||||
71 | Segal | Los Angeles City Employees' Retirement System | $17,424,996,329 | $4,985,746,123 | |||||||||||||||||||||
72 | Cavanaugh Macdonald | Employees' Retirement System of Georgia | $17,199,688,000 | $4,345,170,000 | |||||||||||||||||||||
73 | Gabriel, Roeder, Smith & Company (GRS) | Michigan State Employees' Retirement System | $17,015,799,242 | $6,078,353,225 | |||||||||||||||||||||
74 | Nyhart | Indiana State Teachers' Retirement Fund | $16,840,200,410 | $11,831,211,187 | |||||||||||||||||||||
75 | Cavanaugh Macdonald | Employees' Retirement System of Alabama | $16,728,009,000 | $5,645,728,918 | |||||||||||||||||||||
76 | Conduent (formerly Buck and/or Xerox) | County Employees' and Officers' Annuity and Benefit Fund of Cook County | $16,726,457,108 | $7,238,233,759 | |||||||||||||||||||||
77 | Milliman | Public Employee Retirement System of Idaho | $16,128,300,000 | $2,206,100,000 | |||||||||||||||||||||
78 | Segal | Municipal Employees' Annuity and Benefit Fund of Chicago | $15,055,348,696 | $10,464,982,455 | |||||||||||||||||||||
79 | Cavanaugh Macdonald | County Employees Retirement System of Kentucky | $14,780,913,017 | $6,106,421,497 | |||||||||||||||||||||
80 | CalPERS | Miscellaneous Risk Pool of the State of California | $14,775,287,594 | $3,877,579,794 | |||||||||||||||||||||
81 | Segal | San Diego County Employees Retirement Association | $14,349,090,000 | $3,318,455,000 | |||||||||||||||||||||
82 | Gabriel, Roeder, Smith & Company (GRS) | Minnesota State Retirement System (MSRS): State Employees Retirement Fund | $14,316,886,000 | $2,640,516,000 | |||||||||||||||||||||
83 | Gabriel, Roeder, Smith & Company (GRS) | Arizona Public Safety Personnel Retirement System | $14,248,709,595 | $7,694,806,637 | |||||||||||||||||||||
84 | Cavanaugh Macdonald | Kentucky Employees Retirement System | $14,161,404,553 | $11,489,630,871 | |||||||||||||||||||||
85 | CBIZ Retirement Plan Services | Municipal Employees' Retirement System of Michigan | $13,680,000,000 | $4,544,000,000 | |||||||||||||||||||||
86 | Conduent (formerly Buck and/or Xerox) | State of Alaska Public Employees' Retirement System | $13,633,033,000 | $4,576,371,000 | |||||||||||||||||||||
87 | Cheiron | State Employee and Teacher Retirement Program of the Maine Public Employees Retirement System | $13,069,954,948 | $2,557,430,770 | |||||||||||||||||||||
88 | Gabriel, Roeder, Smith & Company (GRS) | Policemen's Annuity and Benefit Fund of Chicago | $12,856,550,399 | $9,804,493,844 | |||||||||||||||||||||
89 | Gabriel, Roeder, Smith & Company (GRS) | Missouri State Employees' Retirement System | $12,751,162,753 | $3,873,105,562 | |||||||||||||||||||||
90 | Gabriel, Roeder, Smith & Company (GRS) | New Hampshire Retirement System | $12,732,865,722 | $5,096,799,491 | |||||||||||||||||||||
91 | Segal | The Water and Power Employees' Retirement Plan of the City of Los Angeles | $12,289,229,001 | $1,944,873,200 | |||||||||||||||||||||
92 | Cavanaugh Macdonald | Nebraska Public Employees Retirement System, School Retirement System | $11,207,298,169 | $1,161,372,691 | |||||||||||||||||||||
93 | Cheiron | Philadelphia Municipal Retirement System | $11,024,798,000 | $6,088,778,000 | |||||||||||||||||||||
94 | Gabriel, Roeder, Smith & Company (GRS) | Employees' Retirement System of Rhode Island | $10,870,777,118 | $1,935,851,650 | |||||||||||||||||||||
95 | South Dakota Retirement System | South Dakota Retirement System | $10,851,252,302 | $0 | |||||||||||||||||||||
96 | Segal | San Bernardino County Employees' Retirement Association | $10,669,688,000 | $1,932,729,000 | |||||||||||||||||||||
97 | Conduent (formerly Buck and/or Xerox) | West Virginia Teachers' Retirement System | $10,604,279,000 | $3,667,998,000 | |||||||||||||||||||||
98 | Milliman | California State Teachers' Retirement System (Defined Benefit Supplement Program) | $9,804,527,000 | -$1,138,769,000 | |||||||||||||||||||||
99 | Gabriel, Roeder, Smith & Company (GRS) | Arkansas Public Employees Retirement System | $9,662,683,392 | $1,893,811,641 | |||||||||||||||||||||
100 | Cheiron | Delaware State Employees' Pension Plan | $9,504,791,500 | $1,044,177,100 | |||||||||||||||||||||