Major pension plans in the state
| Plan Name | Assets (millions) | Participants | Funded Ratio | Percent of ARC Paid | Retirement System that Administers the Plan |
|---|---|---|---|---|---|
| Kentucky County | 14,447.6 | 302,337 | 60.2 | 100.0 | Kentucky Retirement Systems |
| Kentucky ERS | 6,292.0 | 158,130 | 32.1 | 129.8 | Kentucky Retirement Systems |
| Kentucky Teachers | 28,394.7 | 61.0 | 100.0 | Kentucky Teachers Retirement System | |
| Lexington-Fayette County (KY) Police and Fire | 1,030.8 | 2,597 | 71.3 | Lexington-Fayette County Policemen's and Firefighters' Retirement Fund |
Source: Public Plans Database (as of 2025)
Public Cost
Annual Required Contribution as percent of State and Local Own-Source Revenue, 2001-2025
| Fiscal Year | KY | US |
|---|---|---|
| 2001 | 2.6 | 2.9 |
| 2002 | 2.5 | 3.0 |
| 2003 | 2.0 | 3.4 |
| 2004 | 2.9 | 4.2 |
| 2005 | 3.5 | 3.8 |
| 2006 | 4.4 | 3.7 |
| 2007 | 4.5 | 3.9 |
| 2008 | 5.2 | 4.2 |
| 2009 | 6.0 | 4.4 |
| 2010 | 6.2 | 4.6 |
| 2011 | 6.7 | 4.9 |
| 2012 | 7.1 | 5.0 |
| 2013 | 8.0 | 5.2 |
| 2014 | 8.1 | 5.6 |
| 2015 | 9.3 | 5.8 |
| 2016 | 9.5 | 6.1 |
| 2017 | 9.3 | 6.1 |
| 2018 | 9.2 | 6.3 |
| 2019 | 9.7 | 6.2 |
| 2020 | 9.8 | 6.7 |
| 2021 | 9.7 | 6.3 |
| 2022 | 9.5 | 6.8 |
| 2023 | 9.4 | 6.7 |
| 2024 | 9.5 | 6.4 |
| 2025 | 9.9 | 6.5 |