The Public Plans Database currently contains plan-level data from 2001 through 2019 for 200 state and local pension plans: 118 administered at a state level and 82 administered locally.  This sample covers 95 percent of public pension membership and assets nationwide.  Data are organized by subject.

Download the full data set.

Data Sets

Funding (PensionGASBSchedules)

Under the accounting rules set by the Governmental Accounting Standards Board (GASB), pension systems for government employees, and the government entities sponsoring those pensions, must present two schedules on the system’s financial status: the Schedule of Plan Funding and the Schedule of Employer Contributions. The Schedule of Plan Funding provides histories of the plan's funded status (i.e., its assets, liabilities, and unfunded liabilities), and of the payroll covered by the plan. The Schedule of Employer Contributions provides a history of the employer's annual required contribution (ARC), as well as the portion of the ARC that was paid each year by employer contributions. Importantly, these data can be compared across pension systems, because all data presented in GASB schedules must be calculated according to Board standards.

Variable Description Format Notes Primary Source Imputation
PlanName Plan name. text
fy Fiscal year. yyyy
ADEC Actuarially Determined Employer Contribution (ADEC) $000s
ppd_id Public Plans Database ID. 0000-9999
EEGroupID Employee group id. 00-99 0=All Employees; 1,2,3...=designated employee group
TierID Tier id. 00-99 0=All Tiers; 1,2,3...=designated tier
ActFundedRatio_GASB Funded ratio measured under traditional GASB 25 standards. The (GASB 25) funded ratio is equal the the actuarial assets divided by the actuarial liability. Percentage point AV ActAssets_GASB / ActLiabilities_GASB
ActAssets_GASB Actuarial assets measured under traditional GASB 25 standards. Actuarial assets will often differ from market assets in a given year because actuarial assets are calculated using techniques that smooth out fluctuations in the level of assets that arise from investment gains and losses. $000s AV If prior and next year are available, imputation is the midpoint between the two years.
ActLiabilities_GASB Actuarial accrued liabilities measured under traditional GASB 25 standards. The actuarial accrued liability is equal to the present value of future benefits, discounted using the plan's assumed long term investment return. $000s AV If prior and next year are available, imputation is the midpoint between the two years.
UAAL_GASB Unfunded Actuarial Accrued Liability (measured under traditional GASB 25 standards). The unfunded actuarial accrued liability is equal the the actuarial accrued liability minus actuarial assets. $000s AV ActLiabilities_GASB - ActAssets_GASB
ActLiabilities_other Other actuarial liability measured under traditional GASB 25 standards. $000s AV
ActFundedRatio_GASB67 Funded ratio measured under GASB 67 standards. The GASB 67 funded ratio is equal the the net position divided by the total pension liability. Percentage point CAFR NetPosition / TotalPensionLiability
TotalPensionLiability Liabilities measured under GASB 67 standards. The total pension liability is equal to the present value of future benefits, discounted using the plan's blended discount rate. $000s CAFR If prior and next year are available, imputation is the midpoint between the two years.
NetPosition Assets measured under GASB 67 standards. $000s CAFR If prior and next year are available, imputation is the midpoint between the two years.
NetPensionLiability The unfunded portion of total pension liability (measured under GASB 67 standards). The net pension liability (NPL) is equal the the total pension liability minus the net position. $000s CAFR TotalPensionLiability - NetPosition
RequiredContribution Employer's Annual Required Contribution. This variable reflects the employer's annual required contribution as reported in the required supplementary tables for GASB accounting purposes. $000s From 2001 to 2013, RequiredContribution equals the ARC. From 2014 forward, RequiredContribution equals the ADEC, the GASB67 version of the ARC. AV
PercentReqContPaid Percent of Employer's contribution paid. Funding commitment – the degree to which the plan sponsor regularly and fully pays its required contributions to the plan – is a critical factor in assessing the current and future health of a pension plan and an indicator as to whether or not the costs of funding the pension plan creates fiscal stress for the pension plan sponsor. Percentage point AV Equals reported percent of ARC paid, if available; if unavailable, equals reported percent of ADEC paid. If both of these is unavailable, then imputed as (Actual Employer Contribution)/ADEC.
payroll Covered payroll. The total pensionable earnings of plan participants. $000s AV If prior and next year are available, imputation is the midpoint between the two years.

Assumptions and Methods (PensionGASBAssumptions)

Data presented in the Governmental Accounting Standards Board (GASB) Schedule of Plan Funding and the Schedule of Employer Contributions must be calculated using a certain set of assumptions and methods set by the Board. These assumptions must be explicitly presented as part of the schedules.

Variable Description Format Notes Primary Source Imputation
PlanName Plan name. text AV
fy Fiscal year. yyyy
ppd_id Public Plans Database ID. 0000-9999
EEGroupID Employee group id. 00-99 0=All Employees; 1,2,3...=designated employee group
TierID Tier id. 00-99 0=All Tiers; 1,2,3...=designated tier
source_GASBAssumptions Data source. text
notes_GASBAssumptions Notes for Data Entry. text
ActCostMethCode_GASB A integeral code for the plan's Actuarial Cost method for GASB reporting purposes. 1,2,3,4,5 EAN (1), PUC (2), FIL (3), AGG (4), OTHER (5) AV
AssetValMeth_GASB Asset Valuation Method for GASB reporting. The asset valuation method describes the method used for calculating actuarial asset levels. Often, when calculating actuarial assets, plans use actuarial techniques that smooth out fluctuations in the level of assets that arise from investment gains and losses, generally over 5 years. Beginning in fiscal year 2014, GASB will no longer allow smoothing techniques, and plans will be forced to report market asset levels. AV
AssetSmoothingPeriod_GASB Asset smoothing period for GASB reporting. years AV
AssetValMethCode_GASB An integral code for the plan's Asset Valuation method for GASB reporting purposes. The asset valuation method describes the method used for calculating actuarial asset levels. Often, when calculating actuarial assets, plans use actuarial techniques that smooth out fluctuations in the level of assets that arise from investment gains and losses, generally over 5 years. Beginning in fiscal year 2014, GASB will no longer allow smoothing techniques, and plans will be forced to report market asset levels. 0,1 Market (1), Smoothed (0) AV
InflationAssumption_GASB Inflation Assumption for GASB reporting. The inflation assumption underlies other economic assumptions for the plan, such as the long-term investment return, individual employee salary growth, and the overall payroll growth for the plan. Importantly, for plans with COLA that is linked to inflation, this assumption impacts the anticipated COLA payments. Percentage point AV
InvestmentReturnAssumption_GASB Long-term investment return assumption GASB reporting. For public pension plans, the long-term investment return is used to discount actuarial liabilities. Percentage point AV
BlendedDiscountRate The blended discount rate is the rate used to discount liabilities under GASB 67 standards. The blended rate is the result of a cash flow projection to determine if the plan will deplete its assets before all benefits are paid. If the projection shows that the plan will not exhaust its assets before all benefits are paid, the plan continues to use the assumed return as the discount rate for liabilties. If the projection results in an asset depletion date, all benefit payments projected to occur before that date are discounted using the assumed return, and all payments projected to occur after that date are discounted using an investment grade municipal bond rate. Percentage point
FundingMethCode1_GASB A integeral code for amortization payment type. 0,1 Level Percent (1), Level dollar (0) AV
FundingMethCode2_GASB A integeral code for amortization period type. 1,2,3 Open (1), Fixed (2), Closed (3) AV
ActCostMeth_GASB Actuarial Cost Method for GASB reporting. The actuarial cost method is used to apportion the total cost of funding an employee's benefits in retirement to each year of their worklife. The annually apportioned amount is the normal cost. AV
FundingMeth_GASB Funding Method for GASB reporting. The funding method describes the method used to amortize the UAAL. The method has two key parameters: 1) the amortization payment type: whether the amortization payments will be level in dollar amount or level as a percent of payroll and 2) the amortization period type: whether the period over which the UAAL must be fully amortized is open (the full funding date is extended each year) or closed (the full funding date is fixed). text AV
UAALAmortPeriod_GASB Remaining UAAL amortization period for GASB reporting. The remaining period over which the UAAL will be amortized. AV

Income Statement (PensionIncomeStatement)

The Statement of Changes in Net Assets — the plan’s income statement — records the contributions to the pension system, as well as its expenditures, appreciation of its investments, and earnings from interest and dividends, over the fiscal year.

Variable Description Format Notes Primary Source Imputation
PlanName Plan name. text
fy Fiscal year. yyyy
ppd_id Public Plans Database ID. 0000-9999
EEGroupID Employee group id. 00-99 0=All Employees; 1,2,3...=designated employee group
TierID Tier id. 00-99 0=All Tiers; 1,2,3...=designated tier
source_IncomeStatement Data source. text
notes_IncomeStatement Notes for Data Entry. text
expense_AdminExpenses Deductions - administrative expense. $000s CAFR
expense_alternatives Alternatives expense. $000s CAFR
income_alternatives Alternatives income. $000s CAFR
FairValueChange_tot Net Increase/(Decrease) in Fair Value of total investments $000s CAFR FairValueChange_investments + FairValueChange_RealEstate
expense_Depreciation Deductions - depreciation. $000s CAFR
income_dividends Dividends Income. $000s CAFR
contrib_ER_tot Contributions - employer total $000s CAFR contrib_ER_regular + contrib_ER_state
expense_investments Net investments - general investment expense. $000s CAFR
income_InterestAndDividends Interest and dividends. $000s CAFR income_interest + income_dividends
income_interest_dividends_tot Interest and Divident Net Income - total $000s CAFR income_InterestAndDividends + income_RealEstate + income_PrivateEquity + income_alternatives + income_international + income_OtherInvestments
income_interest Interest Income. $000s CAFR
income_international International income. $000s CAFR
expense_investments_tot Investment expense - total $000s CAFR expense_RealEstate + expense_PrivateEquity + expense_alternatives + expense_OtherInvestments + expense_investments
BegMktAssets_net Beginning Market Assets - Net $000s CAFR
MktAssets_net Ending Market Assets - Net $000s CAFR
adjustment_MktAssets Internal adjustment to market assets. $000s CAFR
contrib_EE_regular Contributions - employee. $000s CAFR
FairValueChange_investments Net increase[appreciation] or decrease[depreciation] in fair value of misc. investments. $000s CAFR
FairValueChange_RealEstate Net increase[appreciation] or decrease[depreciation] of real estate investments. $000s CAFR
investments_net Investments - Net $000s CAFR FairValueChange_tot + income_interest_dividends_tot + expense_investments_tot + SecLend_tot
income_OtherAdditions Other additions. $000s CAFR
expense_OtherBenefits Deductions - other benefits. $000s CAFR
contrib_other_tot Contributions - other total $000s CAFR contrib_ER_other + contrib_other + contrib_EE_PurchaseService + contrib_EE_other
expense_other_tot Deductions - other total. $000s CAFR expense_Depreciation + expense_OtherDeductions
contrib_EE_other Contributions - other member. $000s CAFR
contrib_ER_other Contributions - other employer. $000s CAFR
expense_OtherInvestments Other Investment Expense. $000s CAFR
income_OtherInvestments Other investment income. $000s CAFR
contrib_other Contributions - other. $000s CAFR
expense_OtherDeductions Deductions - misc. other. $000s CAFR
income_PrivateEquity Private equity income. $000s CAFR
expense_PrivateEquity Private equity expense. $000s CAFR
contrib_EE_PurchaseService Member service purchase. $000s CAFR
expense_RealEstate Real estate expense. $000s CAFR
income_RealEstate Real estate income. $000s CAFR
expense_refunds Deductions - refunds/withdrawals. $000s CAFR
contrib_ER_regular Contributions - regular employer. $000s CAFR
SecLend_tot Securities Lending - total $000s CAFR FVChange_SecLend + income_SecuritiesLending + expense_SecuritiesLending + FVChange_SecLend_UG
FVChange_SecLend Securities lending-appreciation (income). $000s CAFR
expense_SecuritiesLending Securities Lending-total net expenses. $000s CAFR
expense_SecLendMgmtFees Securities Lending-fees. $000s CAFR
income_SecuritiesLending Securities lending-interest. $000s CAFR income_SecuritiesLendingRebate+expense_SecuritiesLendingMgmtFees
income_SecuritiesLendingRebate Securities Lending-rebates. $000s CAFR
FVChange_SecLend_UG Securities Lending-unrealized gain (Loss). $000s CAFR
contrib_ER_state Contributions - state. $000s CAFR
income_net Total additions. $000s CAFR
expense_TotBenefits Deductions - total benefit payments. $000s CAFR
expense_COLABenefits Deductions - COLA benefit. $000s CAFR
contrib_tot Contributions - total. $000s CAFR Sum of ER, EE, and other contributions.
expense_DeathBenefits Deductions - death benefits. $000s CAFR
expense_net Deductions - total. $000s CAFR
expense_DisabilityBenefits Deductions - disability benefits. $000s CAFR
expense_DROPBenefits Deductions - drop benefits. $000s CAFR
expense_LumpSumBenefits Deductions - lump sum benefits. $000s CAFR
expense_RetBenefits Deductions - retirement benefits. $000s CAFR
expense_SurvivorBenefits Deductions - survivor benefits. $000s CAFR

Investment Returns (PensionInvestmentReturn)

This table presents data from the CAFR on both annual and long-term investment returns.

Variable Description Format Notes Primary Source Imputation
PlanName Plan name. text
fy Fiscal year. yyyy
ppd_id Public Plans Database ID. 0000-9999
EEGroupID Employee group id. 00-99
TierID Tier id. 00-99
AvgReturn_10yr 10-year return, average $000s Calculated; average of annual return over the past 10 years.
AvgReturn_3yr 3-year return, average $000s Calculated; average of annual return over the past 3 years.
AvgReturn_5yr 5-year return, average $000s Calculated; average of annual return over the past 5 years.
InvestmentReturn_1yr 1-yr investment return. Percentage point CAFR; in rare cases, an investment-specific report Imputed based on observed change in Market Assets: ((MktAssets_net - BegMktAssets_net) - (contrib_tot + expense_net)) / (BegMktAssets_net + (0.5 * (contrib_tot + expense_net)))
InvestmentReturn_1yr_est Estimated 1yr investment return 0-1 Estimated (1), Not estimated (0)
InvestmentReturn_2yr 2-yr investment return. Percentage point CAFR; in rare cases, an investment-specific report
InvestmentReturn_3yr 3-yr investment return. Percentage point CAFR; in rare cases, an investment-specific report
InvestmentReturn_4yr 4-yr investment return. Percentage point CAFR; in rare cases, an investment-specific report
InvestmentReturn_5yr 5-yr investment return. Percentage point CAFR; in rare cases, an investment-specific report Geometric mean of annual return over the past 5 years
InvestmentReturn_5yr_est Estimated 5yr investment return 0-1 Estimated (1), Not estimated (0)
InvestmentReturn_7yr 7-yr investment return. Percentage point CAFR; in rare cases, an investment-specific report
InvestmentReturn_8yr 8-yr investment return. Percentage point CAFR; in rare cases, an investment-specific report
InvestmentReturn_10yr 10-yr investment return. Percentage point CAFR; in rare cases, an investment-specific report Geometric mean of annual return over the past 10 years
InvestmentReturn_10yr_est Estimated 10yr investment return 0-1 Estimated (1), Not estimated (0)
InvestmentReturn_12yr 12-yr investment return. Percentage point CAFR; in rare cases, an investment-specific report
InvestmentReturn_15yr 15-yr investment return. Percentage point CAFR; in rare cases, an investment-specific report
InvestmentReturn_20yr 20-yr investment return. Percentage point CAFR; in rare cases, an investment-specific report
InvestmentReturn_25yr 25-yr investment return. Percentage point CAFR; in rare cases, an investment-specific report
InvestmentReturn_30yr 30-yr investment return. Percentage point CAFR; in rare cases, an investment-specific report
GrossReturns Reported Gross/Net investment Returns. 0,1 gross returns (0), net returns (1)
GeoReturn_est Geometric return since 2001. Percentage point CRR calculated; Geometric mean of annual returns since 2001
source_InvestmentReturn Data source. text
notes_InvestmentReturn Notes for Data Entry. text

Actuarial Costs (PensionActuarialCosts)

The actuarial valuation performed for each system calculates the annual funding requirements for the system. This table presents those results. Most importantly, it provides the normal cost — the cost of annual benefits accrued by employees for their current year work — and amortization costs — the cost to make up any gap in funds required to pay benefits earned for past service.

Variable Description Format Notes Primary Source Imputation
PlanName Plan name. text
fy Fiscal year. yyyy
ppd_id Public Plans Database ID. 0000-9999
EEGroupID Employee group id. 00-99
TierID Tier id. 00-99
source_ActCosts Data source. text
notes_ActCosts Notes for Data Entry. text
NormCostAmount_tot Total normal cost amount. $000s AV NormCostAmount_EE + NormCostAmount_ER
NormCostAmount_EE Member contribution amount. $000s AV NormCostRate_EE / 100 * ProjectedPayroll
NormCostAmount_ER Employer normal cost amount. $000s AV NormCostAmount_tot - NormCostAmount_EE
ReqContAmount_ER Employer's projected actuarial required contribution amount. $000s AV ReqContAmount_tot - NormCostAmount_EE
ReqContAmount_tot Total projected actuarial required contribution amount. $000s AV ReqContAmount_ER + NormCostAmount_EE
ProjectedPayroll Projected payroll. $000s AV
NormCostRate_tot_est Estimated total normal cost rate (flag). 0,1 Estimated (1), Not estimated (0)
NormCostRate_EE_est Estimated member contribution rate (flag). 0,1 Estimated (1), Not estimated (0)
NormCostRate_ER_est Estimated employer normal cost rate (flag). 0,1 Estimated (1), Not estimated (0)
ReqContRate_ER_est Estimated employer's projected actuarial required contribution rate (flag). 0,1 Estimated (1), Not estimated (0)
ActuarialFirm Actuarial Firm text AV
ActuarialFirmCode Actuarial Firm Code 0-9 GRS (1), Buck Consultants (2), Cavanaugh Macdonald (3), Segal (4), Milliman (5), Cheiron (6), Internal actuarial services (7), Other firm (8) AV
ContributionFY Fiscal Year in which calculated actuarial contributions are to be paid. yyyy AV
NormCostRate_ER Employer normal cost rate (% of payroll). The employer normal cost is equal to the total normal cost minus member contributions. Percentage point AV Depending on data availability, could be any of the following, in order of preference: 1) NormCostAmount_ER / ProjectedPayroll; 2) NormCostAmount_ER / payroll; 3) NormCostRate_tot - NormCostRate_EE
ReqContRate_ER Employer's projected actuarial required contribution rate (% of payroll). The employer's annual required contribution for funding purposes consists of two separate components: a payment to cover the total normal cost (net member contributions) – the cost of benefits accrued in the current year – and a payment to amortize the UAAL. Percentage point AV Depending on data availability, could be any of the following, in order of preference: 1) ReqContAmount_ER / ProjectedPayroll; 2) ReqContAmount_ER / payroll; 3) ReqContRate_tot - NormCostRate_EE; 4) RequiredContribution / payroll
NormCostRate_EE Member contribution rate (% of payroll). Percentage point AV Depending on data availability, could be any of the following, in order of preference: 1) NormCostAmount_EE / ProjectedPayroll; 2) NormCostAmount_EE / payroll; 3) NormCostRate_tot - NormCostRate_ER; 4) ReqContRate_tot - ReqContRate_ER; 5) contrib_EE_regular / payroll
NormCostRate_tot Total normal cost rate (% of payroll). The normal cost is the present value of benefits actuarially accrued in a given year. It is calculated by apportioning the total present value of an employee's expected benefits in retirement to each year of an employee's worklife, based on a specific actuarial cost method. Percentage point AV Depending on data availability, could be any of the following, in order of preference: 1) NormCostAmount_tot / Projected Payroll; 2) NormCostAmount_tot / payroll; 3) NormCostRate_EE + NormCostRate_ER
ReqContRate_tot Total projected actuarial required contribution rate (% of payroll). The total annual required contribution for funding purposes consists of two separate components: a payment to cover the total normal cost – the cost of benefits accrued in the current year – and a payment to amortize the UAAL. Percentage point AV Depending on data availability, could be any of the following, in order of preference: 1) ReqContAmount_tot / ProjectedPayroll; 2) ReqContAmount_tot / payroll; 3) ReqContRate_ER + NormCostRate_EE
UAALRate Amortization payment as a percentage of payroll. Percentage point CRR Calculated In order of preference, depending on data availability: 1) ReqContRate_ER - NormCostRate_ER; 2) ReqContRate_tot - NormCostRate_tot

Membership (PensionMembership)

This table provides detailed data on the number and demographics of active employees, inactive vested employees, and retirees (service, disability, survivors), as well as information on average salaries and benefits.

Variable Description Format Notes Primary Source Imputation
PlanName Plan name. text
fy Fiscal year. yyyy
ppd_id Public Plans Database ID. 0000-9999
EEGroupID Employee group id. 00-99
TierID Tier id. 00-99
TotMembership Total number of members. integer AV If immediately prior and next year are available, use midpoint.
actives_tot Total number of actives. integer AV If immediately prior and next year are available, use midpoint.
ActiveSalaries Total amount of active salaries (payroll). $000s AV Depending on data availability, in order of preference: 1) take midpoint of prior and next year; 2) ActiveSalary_avg * actives_tot
ActiveAge_avg Average age of actives. integer AV
ActiveTenure_avg Average tenure of actives. integer AV
ActiveSalary_avg Average salary of actives. $000s AV Depending on data availability, either of the following, in order of preference: 1) ActiveSalaries / actives_tot; 2) payroll / actives_tot; If reported monthly, monthly average is multiplied by 12.
ActiveSalary_avg_est Estimated Average salary of actives (flag). 0,1 Estimated (1), Not estimated (0)
beneficiaries_tot Total number of beneficiaries. integer AV If immediately prior and later year are, imputation is midpoint of the two.
benefits_tot Total annual benefit payments in year. $000s AV Depending on data availability, in order of preference: 1) take midpoint of prior and next year; 2) BeneficiaryBenefit_avg * beneficiaries_tot
BeneficiaryAge_avg Average age of beneficiaries. integer AV
BeneficiaryBenefit_avg Average benefit of beneficiaries. $000s AV Depending on data availability, either of the following, in order of preference: 1) benefits_tot / beneficiaries_tot; 2) -expense_TotBenefits / beneficiaries_tot; If reported monthly, monthly average is multiplied by 12.
BeneficiaryBenefit_avg_est Estimated Average benefit of beneficiaries (flag). 0,1 Estimated (1), Not estimated (0)
beneficiaries_ServiceRetirees Total number of service retirees. integer AV
benefits_ServiceRetirees Total benefits paid to service retirees . $000s AV
ServiceRetireeAge_avg Average age of service retirees. integer AV
ServiceRetireeBenefit_avg Average benefit paid to service retirees . $000s AV If reported monthly, monthly average is multiplied by 12.
ServiceRetAge_avg Average age at retirement for service retirees. integer AV
ServiceRetTenure_avg Average tenure at retirement for service retirees . integer AV
beneficiaries_DisabilityRetirees Total number of disability retirees. integer AV
benefits_DisabilityRetirees Total benefits paid to disability retirees. $000s AV
beneficiaries_SpousalSurvivors Total number of spousal survivor beneficiaries. integer AV
beneficiaries_DependentSurvivors Total number of dependent survivor beneficiaries. integer AV
beneficiaries_survivors Total number of survivor beneficiaries. integer AV
beneficiaries_other Total number of other beneficiaries. integer AV
DROPMembers Total DROP members. integer AV
OtherMembers Other members. integer AV
InactiveVestedMembers Total number of inactive vested. integer AV
InactiveNonVested Total number of inactive non-vested. integer AV
notes_membership Notes for Data Entry. text
source_membership Data source. text

Plan Reporting (PensionReportingDates)

This table provides the fiscal year end dates for the CAFR and the Actuarial Valuation.

Variable Description Format Notes Primary Source Imputation
PlanName Plan name. text
fy Fiscal year. yyyy
ppd_id Public Plans Database ID. 0000-9999
EEGroupID Employee group id. 00-99
TierID Tier id. 00-99
ActRptDate Date of Actuarial Valuation Report. mm/dd/yyyy
fye Fiscal year end date. mm/dd/yyyy

Employee Group Basics (PensionEEGroupBasics)

This table provides administrative data on employee groups within each plan such as the funding structure for their benefits, the year the group joined the larger system, and social security coverage.

Variable Description Format Notes Primary Source Imputation
PlanName Plan name. text
EEGroupType
EEGroupTypesCovered Type of employee included in the employee group
EEStateorLocalEmployeesOnly Does the employee group include state or local employees exclusively 1,2 1=State employees only, 2=Local employees only
ppd_id Plan id. 0000-9999
EEGroupID Employee group id. 00-99
EEGroupName Employee group name. 00-99
source_EEGroupBasics Data source. text
notes_EEGroupBasics Notes for Data Entry. text
EEGroupInceptionYear Year of inception. yyyy
EEGroupClosed Closed plan. 0,1 yes (1), no (0)
EEGroupYearClosed Year of plan closing. yyyy
EEGroupCostSharing Employee Group Cost Sharing. 0,1,2 0-Agency, 1-Cost Sharing, 2-Risk Pools
EEGroupCostStructure Employee Group Cost Structure. text
EEGroupEmployerType Employee Group Employer Type. 1,2,3 1=single, 2=multiple, 3=multi
EEGroupSocSecCovered Employee Group Social Security coverage. 0,1 yes (1), no (0)
urbanflag 0-1 yes (1), no (0)

Plan Basics (PensionPlanBasics)

This table provides basic administrative data on each pension plan such as the state in which the system is located, the entity which administers the plan, and the year the system was first created.

Variable Description Format Notes Primary Source Imputation
PlanName Plan name. text
ppd_id Plan id. 0000-9999
source_PlanBasics Data source. text
notes_PlanBasics Notes for Data Entry. text
StateName Full state name. text
GovtName Administrating jurisdiction. text
system_id
DataStartYear
DataEndYear
FiscalYearType 2-Jan 1=mid-year, 2=year-end
PlanFullName
SocSecCovered_verbatim Social Security Coverage text
EmployeeTypeCovered Type of employees covered by the plan text
BenefitsWebsite Website for benefit descriptions text
InPFS Plan is in public funds survey. 0-1 yes (1), no (0)
AdministeringGovt Administering Government. 0,1,2,5 0-State, 1-County, 2-City, 5- School
CostSharing Cost Sharing. 0,1,2 0-Agency, 1-Cost Sharing, 2-Risk Pools
CostStructure Cost Structure. text
EmployerType Employer Type. 1,2,3 1=single, 2=multiple, 3=multi
PlanInceptionYear Year of inception. yyyy
PlanClosed Closed plan. 0,1
PlanType Plan Type. 1,2,3,4,5 1-PERS or ERS, 2-TRS, 3-Police/Fire/Safety, 4-SERS, 5-Local
ppd_directory_listed 0-1 yes (1), no (0)
SocSecCovered Social Security Coverage. 0,1 yes (1), no (0)
StateAbbrev Abbrev. state name. text
PlanYearClosed Year of plan closing. yyyy

Retirement System Basics (PensionRetirementSystemBasics)

This table provides basic administrative data on each retirement system included in the PPD.

Variable Description Format Notes Primary Source Imputation
system_id Pension Plan System ID 0000-9999
RetirementSystemDesc Notes for Data Entry. text
NumberOfPlans Number of plans contained within the system 00-99
sys_DataStartYear Start year of data integer
sys_DataEndYear End year of data integer
ppd_system_directory_listed 0-1 yes (1), no (0)
RetirementSystemStateAbbrev Abbrev. state name. text
RetirementSystemName Retirement System Name text

Pension System Data (PensionSystemData)

This table contains funding, income statement, and membership data for each retirement system in the PPD.

Variable Description Format Notes Primary Source Imputation
fy Fiscal year. yyyy
sys_ServiceRetirees Total number of service retirees. integer
sys_InactiveVestedMembers Total number of inactive vested. integer
system_id Pension Plan System ID 0000-9999
sys_Beneficiaries_other Total number of other beneficiaries. integer
sys_SpousalSurvivors Total number of spousal survivor beneficiaries. integer
sys_Beneficiaries_survivors Total number of survivor beneficiaries. integer
sys_DROPMembers Total DROP members. integer
sys_InactiveNonVested Total number of inactive non-vested. integer
sys_OtherMembers Other members. integer
sys_actives_tot Total number of actives. integer
sys_expense_AdminExpenses Deductions - administrative expense. $000s
sys_expense_alternatives Alternatives expense. $000s
sys_income_alternatives Alternatives income. $000s
sys_beneficiaries_tot Total number of beneficiaries. integer
sys_expense_Depreciation Deductions - depreciation. $000s
sys_income_dividends Dividends Income. $000s
sys_contrib_ER_regular Contributions - employer. $000s
sys_expense_investments Net investments - investment expense. $000s
sys_income_InterestAndDividends Net investments - interest and dividends. $000s
sys_income_interest Interest Income. $000s
sys_income_international International income. $000s
sys_adjustment_MktAssets Internal adjustment to market assets. $000s
sys_contrib_EE_regular Contributions - employee. $000s
sys_MktAssets_net Net assets. $000s
sys_FairValueChange_investments Net increase[appreciation] or decrease[depreciation] in fair value of investments. $000s
sys_FairValueChange_RealEstate Net increase[appreciation] or decrease[depreciation] of real estate investments. $000s
sys_NumberofEmployers Number of employers in the retirement system integer
sys_income_OtherAdditions Other additions. $000s
sys_expense_OtherBenefits Deductions - other benefits. $000s
sys_contrib_other Contributions - other. $000s
sys_expense_OtherDeductions Deductions - other. $000s
sys_contrib_EE_other Contributions - other member. $000s
sys_contrib_ER_other Contributions - other employer. $000s
sys_expense_OtherInvestments Other Investment Expense. $000s
sys_income_OtherInvestments Other investment income. $000s
sys_expense_PrivateEquity Private equity expense. $000s
sys_income_PrivateEquity Private equity income. $000s
sys_contrib_EE_PurchaseService Member service purchase. $000s
sys_expense_RealEstate Real estate expense. $000s
sys_income_RealEstate Real estate income. $000s
sys_expense_refunds Deductions - refunds/withdrawals. $000s
sys_expense_SecuritiesLending Securities Lending-total net expenses. $000s
sys_income_SecuritiesLending Securities lending-interest. $000s
sys_SecLendRebate Securities Lending-rebates. $000s
sys_contrib_ER_state Contributions - state. $000s
sys_income_net Total additions. $000s
sys_expense_TotBenefits Deductions - total benefit payments. $000s
sys_expense_COLABenefits Deductions - cola benefit. $000s
sys_contrib_tot Contributions - total . $000s
sys_expense_DeathBenefits Deductions - death benefits. $000s
sys_expense_net Deductions - total. $000s
sys_expense_DisabilityBenefits Deductions - disability benefits. $000s
sys_expense_DROPBenefits Deductions - drop benefits. $000s
sys_expense_LumpSumBenefits Deductions - lump sum benefits. $000s
sys_TotMembership Total number of members. integer
sys_expense_RetBenefits Deductions - retirement benefits. $000s
sys_expense_SurvivorBenefits Deductions - survivor benefits. $000s

Investment Data by Asset Class (PensionInvestmentPerformance)

The investment data include information on returns, actual asset allocation, and target allocation. Data are collected primarily from plan CAFRs and investment reports. For consistent reporting in the PPD online, the individual asset classes reported by plans are categorized as one of eight major asset classes: equity, fixed income, real estate, private equity, hedge funds, commodities, misc. alternative assets, cash, and other.

Raw data on the individual asset classes reported by plans are available in downloadable data.

Variable Description Format Notes Primary Source Imputation
PlanName Plan name text
fy Fiscal year. yyyy
ppd_id Public Plans Database ID. 0000-9999 CAFR; in rare cases, an investment-specific report
EEGroupID Employee group id. 00-99 CAFR; in rare cases, an investment-specific report
TierID Tier id. 00-99 CAFR; in rare cases, an investment-specific report
TotFund_BnchmrkRtrn Total Fund Benchmark Return $000s
EQTotal_Rtrn Annual return on total equity investments. Percentage point CAFR; in rare cases, an investment-specific report
EQTotal_Actl Percent of assets invested in equity investments (total). Percentage point CAFR; in rare cases, an investment-specific report
EQTotal_Trgt Targeted percent of assets invested in equity investments (total). Percentage point CAFR; in rare cases, an investment-specific report
FITotal_Rtrn Annual return on fixed income investments. Percentage point CAFR; in rare cases, an investment-specific report
FITotal_Actl Percent of assets invested in fixed income. Percentage point CAFR; in rare cases, an investment-specific report
FITotal_Trgt Targeted percent of assets invested in fixed income. Percentage point CAFR; in rare cases, an investment-specific report
RETotal_Rtrn Annual return on real estate investments. Percentage point CAFR; in rare cases, an investment-specific report
RETotal_Actl Percent of assets invested in real estate. Percentage point CAFR; in rare cases, an investment-specific report
RETotal_Trgt Targeted percent of assets invested in real estate. Percentage point CAFR; in rare cases, an investment-specific report
PETotal_Rtrn Annual return on private equity investments. Percentage point CAFR; in rare cases, an investment-specific report
PETotal_Actl Percent of assets invested in private equity. Percentage point CAFR; in rare cases, an investment-specific report
PETotal_Trgt Targeted percent of assets invested in private equity. Percentage point CAFR; in rare cases, an investment-specific report
HFTotal_Rtrn Annual return on hedge fund investments. Percentage point CAFR; in rare cases, an investment-specific report
HFTotal_Actl Percent of assets invested in hedge funds. Percentage point CAFR; in rare cases, an investment-specific report
HFTotal_Trgt Targeted percent of assets invested in hedge funds. Percentage point CAFR; in rare cases, an investment-specific report
COMDTotal_Rtrn Annual return on commodity investments. Percentage point CAFR; in rare cases, an investment-specific report
COMDTotal_Actl Percent of assets invested in commodities. Percentage point CAFR; in rare cases, an investment-specific report
COMDTotal_Trgt Targeted percent of assets invested in commodities. Percentage point CAFR; in rare cases, an investment-specific report
AltMiscTotal_Rtrn Annual return on misc. alternative investments. Percentage point CAFR; in rare cases, an investment-specific report
AltMiscTotal_Actl Percent of assets invested in misc. alternatives. Percentage point CAFR; in rare cases, an investment-specific report
AltMiscTotal_Trgt Targeted percent of assets invested in misc. alternatives. Percentage point CAFR; in rare cases, an investment-specific report
CashTotal_Rtrn Annual return on cash investments. Percentage point CAFR; in rare cases, an investment-specific report
CashTotal_Actl Percent of assets invested in cash. Percentage point CAFR; in rare cases, an investment-specific report
CashTotal_Trgt Targeted percent of assets invested in cash. Percentage point CAFR; in rare cases, an investment-specific report
OtherTotal_Rtrn Annual return on other investments. Percentage point CAFR; in rare cases, an investment-specific report
OtherTotal_Actl Percent of assets invested in other investments. Percentage point CAFR; in rare cases, an investment-specific report
OtherTotal_Trgt Targeted percent of assets invested in other investments. Percentage point CAFR; in rare cases, an investment-specific report

Bond Duration (PensionInterestRateRisk)

Variable Description Format Notes Primary Source Imputation
fy Fiscal year. yyyy
ppd_id Public Plans Database ID. 0000-9999
EEGroupID Employee group id. 00-99
TierID Tier id. 00-99
Total_MktVal_Duration Total Market Assets, Duration $000s CAFR
Duration_describe Duration method text CAFR
Duration_Type Duration method code 0-4 Effective (1), Modified (2), Macaulay (3), Other (4) CAFR
HasDurationData Has duration data 0-1 yes (1), no (0) CAFR
Total_Duration Total Portfolio Duration Percentage point CAFR

Credit Rating (PensionCreditRating)

Variable Description Format Notes Primary Source Imputation
fy Fiscal year. yyyy
ppd_id Public Plans Database ID. 0000-9999
EEGroupID Employee group id. 00-99
TierID Tier id. 00-99
RatingAgency Rating Agency text CAFR
Tot_MktValue_M Total Market Assets Rated, Moody's $000s CAFR
Tot_MktValue_SP Total Market Assets Rated, S&P $000s CAFR
Tot_ParValue_M Total Par Value Assets Rated, Moody's $000s CAFR
Tot_ParValue_SP Total Par Value Assets Rated, S&P $000s CAFR