- Funded Ratio: the ability of a pension plan to meet its obligations, which is calculated by dividing the pension plan's assets by its liabilities, and
- Unfunded Actuarial Accrued Liability (UAAL) Per Capita: the unfunded liability per capita, representing the amount each person in the state would need to pay to fully fund this unfunded liability.
Morningstar Finds Wisconsin The Strongest-Funded Pension System And Illinois The Weakest For The Second Year In A Row Among States; Puerto Rico The Weakest Overall
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