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State and Local Government Defined Benefit Pension Plans by State

Published by Board of Governors of the Federal Reserve System | Board of Governors of the Federal Reserve System | Metadata Last Checked: January 24, 2026 | Last Modified: 2022-12-16
These tables and maps provide state-level detail on the funding status of state and local government employee defined benefit (DB) retirement plans, complementing the aggregate data reported in Table L.120.b of the Financial Accounts of the United States. The table shows state-level detail on pension assets, liabilities and several measures of funding status.

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