AL

AK

AZAR

CA

CO

CT

DE

DC

FL

GA

HI

ID

IL IN

IA

KSKY

LA

ME

MD

MAMI

MN

MS

MO

MT

NE

NV

NH

NJ

NM

NY

NC

ND

OH

OK

OR

PARI

SC

SD

TN

TX

UT

VT

VA

WA

WV

WI

WY

67%

53%

63%85%

76%

62%

47%

93%

131%

86%

68%

60%

89%

46% 77%

89%

68%46%

60%

81%

69%

52%64%

76%

62%

73%

71%

81%

70%

62%

47%

64%

87%

88%

68%

73%

75%

88%

54%55%

56%

71%

92%

88%

88%

58%

76%

83%

78%

125%

75%

Source: Pension assets and state revenue from Census Bureau; Pension liabilities and state GDP from Bureau of Economic Analysis Note: Reported percentages are pension funding ratios, defined as pension assets as a percentage of pension liabilities.

Funding Ratio

<= 50% 50.1−60% 60.1−70% 70.1−80% 80.1−90% >90.1%

State and Local Government Pension Funding Ratios, 2014

AL

AK

AZAR

CA

CO

CT

DE

DC

FL

GA

HI

ID

IL IN

IA

KSKY

LA

ME

MD

MAMI

MN

MS

MO

MT

NE

NV

NH

NJ

NM

NY

NC

ND

OH

OK

OR

PARI

SC

SD

TN

TX

UT

VT

VA

WA

WV

WI

WY

71%

49%

65%80%

75%

62%

48%

90%

137%

86%

68%

57%

88%

45% 81%

91%

67%49%

60%

82%

68%

53%67%

75%

61%

67%

75%

76%

67%

59%

49%

66%

84%

91%

68%

72%

74%

89%

57%57%

59%

72%

95%

91%

86%

61%

77%

81%

76%

125%

80%

Source: Pension assets and state revenue from Census Bureau; Pension liabilities and state GDP from Bureau of Economic Analysis Note: Reported percentages are pension funding ratios, defined as pension assets as a percentage of pension liabilities.

Funding Ratio

<= 50% 50.1−60% 60.1−70% 70.1−80% 80.1−90% >90.1%

State and Local Government Pension Funding Ratios, 2013

AL

AK

AZAR

CA

CO

CT

DE

DC

FL

GA

HI

ID

IL IN

IA

KSKY

LA

ME

MD

MAMI

MN

MS

MO

MT

NE

NV

NH

NJ

NM

NY

NC

ND

OH

OK

OR

PARI

SC

SD

TN

TX

UT

VT

VA

WA

WV

WI

WY

61%

44%

58%72%

67%

55%

45%

80%

127%

76%

61%

53%

81%

41% 71%

81%

59%45%

52%

72%

60%

48%58%

67%

53%

60%

70%

67%

61%

53%

44%

57%

73%

82%

63%

61%

64%

75%

51%49%

53%

65%

85%

84%

76%

56%

67%

75%

65%

110%

73%

Source: Pension assets and state revenue from Census Bureau; Pension liabilities and state GDP from Bureau of Economic Analysis Note: Reported percentages are pension funding ratios, defined as pension assets as a percentage of pension liabilities.

Funding Ratio

<= 50% 50.1−60% 60.1−70% 70.1−80% 80.1−90% >90.1%

State and Local Government Pension Funding Ratios, 2012

AL

AK

AZAR

CA

CO

CT

DE

DC

FL

GA

HI

ID

IL IN

IA

KSKY

LA

ME

MD

MAMI

MN

MS

MO

MT

NE

NV

NH

NJ

NM

NY

NC

ND

OH

OK

OR

PARI

SC

SD

TN

TX

UT

VT

VA

WA

WV

WI

WY

53%

44%

56%71%

66%

54%

44%

79%

120%

76%

59%

53%

81%

41% 69%

80%

58%45%

50%

71%

58%

47%56%

65%

51%

58%

65%

64%

59%

51%

44%

56%

69%

81%

62%

59%

61%

71%

50%48%

53%

63%

82%

82%

74%

56%

65%

75%

61%

108%

70%

Source: Pension assets and state revenue from Census Bureau; Pension liabilities and state GDP from Bureau of Economic Analysis Note: Reported percentages are pension funding ratios, defined as pension assets as a percentage of pension liabilities.

Funding Ratio

<= 50% 50.1−60% 60.1−70% 70.1−80% 80.1−90% >90.1%

State and Local Government Pension Funding Ratios, 2011

AL

AK

AZAR

CA

CO

CT

DE

DC

FL

GA

HI

ID

IL IN

IA

KSKY

LA

ME

MD

MAMI

MN

MS

MO

MT

NE

NV

NH

NJ

NM

NY

NC

ND

OH

OK

OR

PARI

SC

SD

TN

TX

UT

VT

VA

WA

WV

WI

WY

57%

48%

59%75%

72%

59%

45%

84%

126%

84%

64%

58%

86%

46% 74%

87%

61%48%

53%

71%

62%

50%66%

70%

62%

60%

66%

70%

63%

55%

49%

64%

77%

87%

66%

66%

62%

77%

57%51%

55%

68%

87%

89%

82%

62%

71%

80%

64%

113%

78%

Source: Pension assets and state revenue from Census Bureau; Pension liabilities and state GDP from Bureau of Economic Analysis Note: Reported percentages are pension funding ratios, defined as pension assets as a percentage of pension liabilities.

Funding Ratio

<= 50% 50.1−60% 60.1−70% 70.1−80% 80.1−90% >90.1%

State and Local Government Pension Funding Ratios, 2010

AL

AK

AZAR

CA

CO

CT

DE

DC

FL

GA

HI

ID

IL IN

IA

KSKY

LA

ME

MD

MAMI

MN

MS

MO

MT

NE

NV

NH

NJ

NM

NY

NC

ND

OH

OK

OR

PARI

SC

SD

TN

TX

UT

VT

VA

WA

WV

WI

WY

64%

50%

58%76%

72%

58%

44%

83%

135%

86%

67%

58%

87%

47% 72%

87%

63%49%

53%

66%

61%

51%75%

68%

66%

58%

66%

71%

63%

55%

48%

63%

77%

90%

68%

68%

56%

78%

61%47%

53%

67%

91%

94%

86%

62%

71%

78%

65%

107%

79%

Source: Pension assets and state revenue from Census Bureau; Pension liabilities and state GDP from Bureau of Economic Analysis Note: Reported percentages are pension funding ratios, defined as pension assets as a percentage of pension liabilities.

Funding Ratio

<= 50% 50.1−60% 60.1−70% 70.1−80% 80.1−90% >90.1%

State and Local Government Pension Funding Ratios, 2009

AL

AK

AZAR

CA

CO

CT

DE

DC

FL

GA

HI

ID

IL IN

IA

KSKY

LA

ME

MD

MAMI

MN

MS

MO

MT

NE

NV

NH

NJ

NM

NY

NC

ND

OH

OK

OR

PARI

SC

SD

TN

TX

UT

VT

VA

WA

WV

WI

WY

57%

49%

53%71%

70%

55%

42%

76%

129%

80%

60%

53%

77%

45% 63%

82%

61%49%

51%

60%

58%

48%71%

62%

63%

54%

61%

66%

58%

51%

42%

59%

71%

84%

68%

65%

53%

73%

61%42%

53%

62%

84%

83%

83%

56%

70%

75%

55%

97%

75%

Source: Pension assets and state revenue from Census Bureau; Pension liabilities and state GDP from Bureau of Economic Analysis Note: Reported percentages are pension funding ratios, defined as pension assets as a percentage of pension liabilities.

Funding Ratio

<= 50% 50.1−60% 60.1−70% 70.1−80% 80.1−90% >90.1%

State and Local Government Pension Funding Ratios, 2008

AL

AK

AZAR

CA

CO

CT

DE

DC

FL

GA

HI

ID

IL IN

IA

KSKY

LA

ME

MD

MAMI

MN

MS

MO

MT

NE

NV

NH

NJ

NM

NY

NC

ND

OH

OK

OR

PARI

SC

SD

TN

TX

UT

VT

VA

WA

WV

WI

WY

80%

77%

74%96%

101%

75%

59%

104%

167%

111%

80%

78%

106%

63% 92%

121%

94%72%

71%

94%

82%

69%98%

86%

95%

77%

88%

94%

81%

74%

57%

86%

103%

112%

101%

91%

79%

106%

87%58%

83%

90%

110%

108%

120%

84%

102%

106%

67%

137%

111%

Source: Pension assets and state revenue from Census Bureau; Pension liabilities and state GDP from Bureau of Economic Analysis Note: Reported percentages are pension funding ratios, defined as pension assets as a percentage of pension liabilities.

Funding Ratio

<= 50% 50.1−60% 60.1−70% 70.1−80% 80.1−90% >90.1%

State and Local Government Pension Funding Ratios, 2007

AL

AK

AZAR

CA

CO

CT

DE

DC

FL

GA

HI

ID

IL IN

IA

KSKY

LA

ME

MD

MAMI

MN

MS

MO

MT

NE

NV

NH

NJ

NM

NY

NC

ND

OH

OK

OR

PARI

SC

SD

TN

TX

UT

VT

VA

WA

WV

WI

WY

84%

92%

75%96%

102%

72%

59%

96%

165%

110%

79%

84%

108%

66% 101%

119%

94%73%

70%

91%

82%

67%101%

88%

97%

83%

88%

97%

84%

74%

51%

86%

104%

108%

104%

90%

77%

104%

84%61%

88%

89%

106%

112%

114%

87%

97%

102%

51%

137%

112%

Source: Pension assets and state revenue from Census Bureau; Pension liabilities and state GDP from Bureau of Economic Analysis Note: Reported percentages are pension funding ratios, defined as pension assets as a percentage of pension liabilities.

Funding Ratio

<= 50% 50.1−60% 60.1−70% 70.1−80% 80.1−90% >90.1%

State and Local Government Pension Funding Ratios, 2006

AL

AK

AZAR

CA

CO

CT

DE

DC

FL

GA

HI

ID

IL IN

IA

KSKY

LA

ME

MD

MAMI

MN

MS

MO

MT

NE

NV

NH

NJ

NM

NY

NC

ND

OH

OK

OR

PARI

SC

SD

TN

TX

UT

VT

VA

WA

WV

WI

WY

81%

90%

78%95%

101%

73%

57%

93%

184%

110%

80%

79%

105%

67% 98%

115%

84%75%

68%

78%

83%

64%96%

88%

90%

84%

83%

93%

87%

72%

49%

86%

100%

110%

100%

89%

75%

97%

81%63%

90%

86%

105%

107%

103%

86%

94%

98%

46%

136%

104%

Source: Pension assets and state revenue from Census Bureau; Pension liabilities and state GDP from Bureau of Economic Analysis Note: Reported percentages are pension funding ratios, defined as pension assets as a percentage of pension liabilities.

Funding Ratio

<= 50% 50.1−60% 60.1−70% 70.1−80% 80.1−90% >90.1%

State and Local Government Pension Funding Ratios, 2005

AL

AK

AZAR

CA

CO

CT

DE

DC

FL

GA

HI

ID

IL IN

IA

KSKY

LA

ME

MD

MAMI

MN

MS

MO

MT

NE

NV

NH

NJ

NM

NY

NC

ND

OH

OK

OR

PARI

SC

SD

TN

TX

UT

VT

VA

WA

WV

WI

WY

82%

87%

82%95%

101%

74%

56%

100%

141%

118%

83%

72%

104%

68% 91%

113%

84%76%

70%

77%

85%

61%88%

87%

83%

82%

82%

94%

88%

68%

52%

87%

98%

111%

96%

90%

78%

99%

81%62%

91%

84%

108%

102%

98%

85%

93%

94%

54%

141%

95%

Source: Pension assets and state revenue from Census Bureau; Pension liabilities and state GDP from Bureau of Economic Analysis Note: Reported percentages are pension funding ratios, defined as pension assets as a percentage of pension liabilities.

Funding Ratio

<= 50% 50.1−60% 60.1−70% 70.1−80% 80.1−90% >90.1%

State and Local Government Pension Funding Ratios, 2004

AL

AK

AZAR

CA

CO

CT

DE

DC

FL

GA

HI

ID

IL IN

IA

KSKY

LA

ME

MD

MAMI

MN

MS

MO

MT

NE

NV

NH

NJ

NM

NY

NC

ND

OH

OK

OR

PARI

SC

SD

TN

TX

UT

VT

VA

WA

WV

WI

WY

94%

101%

92%104%

109%

78%

62%

109%

133%

128%

94%

78%

108%

72% 93%

128%

88%84%

71%

85%

92%

63%94%

97%

89%

87%

83%

104%

94%

68%

58%

92%

103%

118%

103%

98%

83%

107%

88%60%

99%

90%

121%

113%

96%

91%

101%

99%

54%

149%

98%

Source: Pension assets and state revenue from Census Bureau; Pension liabilities and state GDP from Bureau of Economic Analysis Note: Reported percentages are pension funding ratios, defined as pension assets as a percentage of pension liabilities.

Funding Ratio

<= 50% 50.1−60% 60.1−70% 70.1−80% 80.1−90% >90.1%

State and Local Government Pension Funding Ratios, 2003

AL

AK

AZAR

CA

CO

CT

DE

DC

FL

GA

HI

ID

IL IN

IA

KSKY

LA

ME

MD

MAMI

MN

MS

MO

MT

NE

NV

NH

NJ

NM

NY

NC

ND

OH

OK

OR

PARI

SC

SD

TN

TX

UT

VT

VA

WA

WV

WI

WY

83%

78%

78%90%

92%

74%

56%

96%

113%

103%

84%

69%

91%

62% 77%

110%

74%75%

59%

71%

78%

56%85%

87%

79%

71%

70%

95%

78%

59%

54%

82%

90%

105%

88%

85%

68%

85%

79%51%

87%

77%

105%

97%

83%

78%

88%

87%

47%

117%

93%

Source: Pension assets and state revenue from Census Bureau; Pension liabilities and state GDP from Bureau of Economic Analysis Note: Reported percentages are pension funding ratios, defined as pension assets as a percentage of pension liabilities.

Funding Ratio

<= 50% 50.1−60% 60.1−70% 70.1−80% 80.1−90% >90.1%

State and Local Government Pension Funding Ratios, 2002

AL

AK

AZAR

CA

CO

CT

DE

DC

FL

GA

HI

ID

IL IN

IA

KSKY

LA

ME

MD

MAMI

MN

MS

MO

MT

NE

NV

NH

NJ

NM

NY

NC

ND

OH

OK

OR

PARI

SC

SD

TN

TX

UT

VT

VA

WA

WV

WI

WY

95%

81%

100%107%

100%

88%

63%

114%

166%

114%

97%

86%

108%

74% 91%

126%

88%90%

70%

78%

87%

70%105%

103%

95%

80%

85%

116%

89%

73%

66%

97%

102%

128%

105%

101%

75%

75%

100%65%

98%

87%

121%

115%

103%

90%

106%

105%

55%

140%

110%

Source: Pension assets and state revenue from Census Bureau; Pension liabilities and state GDP from Bureau of Economic Analysis Note: Reported percentages are pension funding ratios, defined as pension assets as a percentage of pension liabilities.

Funding Ratio

<= 50% 50.1−60% 60.1−70% 70.1−80% 80.1−90% >90.1%

State and Local Government Pension Funding Ratios, 2001

AL

AK

AZAR

CA

CO

CT

DE

DC

FL

GA

HI

ID

IL IN

IA

KSKY

LA

ME

MD

MAMI

MN

MS

MO

MT

NE

NV

NH

NJ

NM

NY

NC

ND

OH

OK

OR

PARI

SC

SD

TN

TX

UT

VT

VA

WA

WV

WI

WY

102%

99%

122%118%

109%

84%

65%

133%

241%

111%

92%

93%

127%

78% 99%

149%

95%100%

78%

88%

102%

79%120%

112%

104%

89%

100%

125%

100%

84%

74%

102%

102%

139%

126%

106%

85%

59%

122%72%

102%

106%

133%

139%

113%

101%

124%

120%

57%

165%

108%

Source: Pension assets and state revenue from Census Bureau; Pension liabilities and state GDP from Bureau of Economic Analysis Note: Reported percentages are pension funding ratios, defined as pension assets as a percentage of pension liabilities.

Funding Ratio

<= 50% 50.1−60% 60.1−70% 70.1−80% 80.1−90% >90.1%

State and Local Government Pension Funding Ratios, 2000