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Objective:The purpose of this file is to provide access to the full Equable Gain/Loss Database.
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Organization:The data in this file are organized in one tab with all necessary supporting documentation in the "Codebook" tab. Please note that raw data are available by plan upon request to Equable. Please see the "Additional Data" line below.
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For all plans in one place, please reference the "Combined" tab. Alternately, plans are separated into state-administered plans in the "State" tab and municipally-administered plans in the "Municipal" tab.
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Note that no graphics are contained in this file.
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Data Sources:These finance data were drawn from the following sources:
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1)Actuarial Gain/Loss Data: All data pertaining to pension plan assets, liabilities, unfunded liabilities, and actuarial gain/loss breakouts were compiled using plan-specific reports. This means data were extracted primarily from plan valuation reports and comprehensive annual financial reports (ACFRs).
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Notes:Please note that as of this publication, actuarial gain/loss data are only complete through fiscal 2024. Numerous retirement systems have not yet published their 2025 actuarial valuation reports, preventing the compilation of complete data for fiscal 2025 at this time. We will update these data to include fiscal 2025 when all documents have been released sometime in calendar 2026 or 2027.
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Scaling:Note that all variables that report totals in dollar figures use raw, nominal dollars as reported in their source documents. All positive figures reflect an increase in a plan's UAAL in a given year and all negative figures reflect a reduction in a plan's UAAL in a given year.
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For a more comprehensive description of all variables please consult with the "Codebook" tab.
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Questions:For any questions related to the data in this file, please contact jon@equable.org
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Additional Data:For additional data (or to access the raw data used to compile the figures reported in this file), please send an inquiry to either info@equable.org or jon@equable.org
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Last Updated:August 4, 2026
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