1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Pension Shortfall State Pension Fund (Millions) Alabama State Employees Retirement System 2,707 Judicial Retirement Fund 146 TOTAL 2,853 Arkansas Teacher Retirement Plan 4,471 Public Employees Retirement Plan 2,125 Highway and Transportation Retirement Plan 129 Judicial Retirement Plan 20 TOTAL 6,745 California Public Employees Retirement Fund 28,169 State Teachers Retirement Fund 70,533 Trial Courts 1,368 TOTAL 100,070 Florida Florida Retirement System 20,158 TOTAL 20,158 Georgia Employees Retirement System 4,517 Teachers Retirement System 12,086 TOTAL 16,603 Idaho Public Employee Retirement System 2,074 Firefighters Retirement Fund 15 Judges Retirement Fund 14 University of Idaho Plan 39 TOTAL 2,142
32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 Illinois General Assembly Retirement System 269 Judges' Retirement System 1,547 State Employees Retirement System 22,843 Teachers Retirement System 55,732 State Univesity Retirement System 20,110 TOTAL 100,501 Iowa Iowa Public Employees Retirement System 5,787 Peace Officers Retirement, Accident & Disabaility System 179 Judicial Retirement System 51 TOTAL 6,017 Kentucky Kentucky Employees Retirement System (Non-Hazardous) 8,750 Kentucky Employees Retirement System (Hazardous) 278 State Police Retirement System 410 Judicial Retirement Plan 147 Legislators' Retirement Plan 31 Kentucky Teachers' Retirement System 13,854 TOTAL 23,470 Maine State Employee and Teacher Retirement Program 2,942 TOTAL 2,942 Maryland Maryland Pension and Retirement System 20,709 Maryland Transit Admin Pension Plan 671 TOTAL 21,380 Michigan Legislative Retirement System 44 State Police Retirement System 602 State Employees Retirement System 6,207
63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 Military Retirement System 77 Public School Employees Retirement System 24,266 Judges Retirement System 4 TOTAL 31,200 Missouri State Employees Retirement Plan 3,038 Public Employees Retirement System 324 TOTAL 3,362 Nevada Publice Employees Retirement System N/A* Legislators' Retirement System 2 Judicial Retirement System 28 TOTAL 30 New York New York State and Local Employees Retirement System 18,419 New York State and Local Police and Fire Retirement System 3,038 TOTAL 21,457 North Carolina Teachers & State Employees 3,718 Consolidated Judicial 46 Legislative -6 Firemen's & Rescue Squad Workerss' 65 North Carolina National Guard 35 Register of Deeds -21 Local Government Employees 44 TOTAL 3,881 Ohio State Teachers Retirement System 31,776 State Highway Patrol Retirement System 308 Public Employees Retirement System 16,023 TOTAL 48,107
94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 Oklahoma Oklahoma Firefighters Pension and Retirement System 1,028 Oklahoma Public Employees Retirement System 1,577 Oklahoma Police Pension and Retirement System 228 Teachers Retirement System of Oklahoma 8,112 Uniform Retirement Sytem for Justices & Judges 7 Oklahoma Law Enforcement Retirement System 165 Wildlife Conservation Retirement Plan 23 TOTAL 11,140 Oregon Public Employees Retirement System 5,621 TOTAL 5,621 Pennsylavnia State Employees Retirement System (SERS) 17,900 Public School Employees Retirement System (PSERS) 29,553 Pennsylvania Turnpike Commission (PTC) 98 Retired Pennsylvania State Police Program (RPSPP) 3,119 TOTAL 50,670 South Carolina South Carolina Retirement System (SCRS) 13,917 South Carolina Police Officers Retirement System (PORS) 1,549 SC General Assembly Retirement System (GARS) 35 Judges & Solicitors Retirement System (JSRS) 106 South Carolina National Guard Supplemental Retirement Plan (SCNG) 40 TOTAL 15,647 Tennessee State Employees, Teachers, Higher Education Employees Pension Plan (SETHEEPP) 2,589 Political Subdivisions Pension Plan (PSPP) 799 TOTAL 3,388 Texas Employees Retirement System of Texas (ERS) 6,320
125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 Utah Virginia Washington Law Enforcement and Custodial Officer Supplemental Retirement (LECOS) 1,150 Judicial Retirement System Plan One (JRS1) 253 Judicial Retirement System Plan Two (JRS2) 41 Teacher Retirement System of Texas (TRS) 28,936 TOTAL 36,700 Public Employees non-contributory system 5,353 The Public Employees Contributory Retirement System 191 Public Safety Retirement System (Public Safety System) 845 Judges Retirement System (Judges System) 44 Tier 2 Public Employees N.M. Firefighters 132 Utah Governors and Legislators 3 TOTAL 6,568 Virginia Retirement System (VRS) 26,647 State Police Officers' Retirement System (SPORS) 426 Virginia Law Officers' Retirement System (VaLORS) 844 Judicial Retirement System (JRS) 221 TOTAL 28,138 Public Employees Retirement System (PERS Plan 1) 3,839 Public Employees Retirement System (PERS Plan 2/3) 128 Teachers Retirement System (TRS Plan 1) 1,894 Teachers Retirement System (TRS Plan 2/3) -280 School Employees Retirement System (SERS Plan 2/3) 3 Law Enforcement Officers and Fire Fighters Retirement System (LEOFF Plan 1) -1,441 Law Enforcement Officers and Fire Fighters Retirement System (LEOFF Plan 2) -869 Washington State Patrol Retirement System ( SPRS 1/2) -98 Public Safety Employees Retirement System (PSERS Plan 2) -22 Judicial Retirement System (JRS) 101
156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 Judges Retirement Func (Judges) 2 Volunteer Fire Fighters and Reserve Officers Relief and Pension Fund (VFFRPF ) N.M. TOTAL 3,257 West Virginia Public Employees Retirement System (PERS) 1,283 Teachers Retirement System (TRS) 4,568 State Police Death, Disability, and Retirement System (SPDDRS) 186 State Police Retirement System (SPRS) 11 Deputy Sheriffs Retirement System (DSRS) 39 Judges Retirement System (JRS) -28 Emergency Medical Service Retirement System (EMS) 9 Municipal Police Officers and Firefighters Retirement System (MPFRS) N.M. TOTAL 6,068 N/A* - Not available as of press time N.M. - Not meaningful