All pension funds
Law Enforcement & Custodial Officer Supplemental Retirement Fund
Statewide system·Huge plan
Actuarial valuation
fiscal year 2026, as reported to the PRBFunded ratio
102.1%
- Actuarial accrued liability
- $2.0B
- Actuarial value of assets
- $2.0B
- Unfunded liability
- $-42.5M
- Amortization period
- 0.0 years
- Assumed return
- 7.00%
- Contributions (employer / employee, % pay)
- 2.3% / 0.9%
Financial report
fiscal year 2025- Net assets (market value)
- $2.1B
- Benefit payments
- $108.6M
- Total contributions
- $69.6M
Membership
fiscal year 2025- Active members
- 35,546
- Annuitants
- 17,163
Funded status by year
| FY | Funded ratio | Assets (actuarial) | Liability | Unfunded | Amortization |
|---|---|---|---|---|---|
| 2026 | 102.1% | $2.0B | $2.0B | $-42.5M | 0.0 |
| 2025 | 102.1% | $2.0B | $2.0B | $-42.5M | 0.0 |
| 2024 | 101.5% | $1.9B | $1.9B | $-27.8M | 0.0 |
| 2023 | 100.0% | $1.8B | $1.8B | $-111K | 0.0 |
| 2022 | 58.6% | $1.0B | $1.7B | $715.3M | never |
| 2021 | 60.5% | $997.7M | $1.7B | $652.7M | never |
| 2020 | 60.1% | $968.1M | $1.6B | $641.5M | never |
| 2019 | 65.3% | $968.1M | $1.5B | $514.5M | never |
| 2018 | 65.6% | $953.1M | $1.5B | $499.6M | never |
| 2017 | 66.0% | $924.0M | $1.4B | $475.9M | never |
| 2016 | 71.1% | $933.5M | $1.3B | $378.9M | never |
| 2015 | 72.0% | $909.2M | $1.3B | $353.1M | never |
| 2014 | 73.2% | $883.6M | $1.2B | $323.2M | never |
| 2013 | 70.4% | $843.0M | $1.2B | $354.1M | never |
| 2012 | 79.7% | $832.5M | $1.0B | $211.8M | never |
| 2011 | 83.7% | $830.5M | $992.8M | $162.3M | never |
| 2010 | 83.1% | $802.9M | $966.6M | $163.7M | never |
| 2009 | 86.1% | $780.8M | $907.1M | $126.3M | never |
| 2008 | 92.0% | $774.5M | $842.1M | $67.6M | never |
| 2007 | 98.0% | $747.8M | $762.7M | $14.9M | 49.0 |
| 2006 | 101.7% | $720.3M | $708.4M | $-11.9M | 0.0 |