Only Four of 126 State Pensions Are Fully Funded

Which States Have Been the Best at Managing Pension Funding in the Past Decade?

The (Wall Street Journal recently reported ) on pension funding under the old
Governmental Accounting Standards Board (GASB) criteria compared with the new GASB standards.  Overall, according to the Center for Retirement Research at Boston College (BC), the percent of liabilities funded under the new standard are about 20% lower.  Given the long-term problem of funding pensions, this article answers the question: which states have improved their pension funding status over the past decade, and which states have shifted the responsibility further onto future taxpayers.

The data comprised the years of 2001-2011, as compiled and estimated by the Center for Retirement Research at Boston College. ...