Texas Defined Benefit Pension System Financial Data

Pension Review Board as of March, 2011

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Plan # Active Liability Old Amort. New Amort. Actuarial Value of Assets Funded Ratio Market Value of Assets
Overfunded/ (unfunded) Per Active Member period as of period as of
 Abilene Firemen's Relief and Retirement Fund 
  176 -29,292,900.00 -166,436.93 24.30 09/30/07 29.00 09/30/09 46,892,702.00 0.62 40,791,892.00
 Amarillo Firemen's Relief and Retirement Fund 
  245 -22,112,825.00 -90,256.43 22.50 01/01/08 35.90 01/01/10 116,150,945.00 0.84 106,180,628.00
 Arlington Employees Deferred Income Plan 
  779 59,709.00 76.65 0.00 0.00 517,669.00 1.12 517,699.00
 Atlanta Firemen's Relief and Retirement Fund  
  35 -910,476.00 -26,013.60 19.00 12/31/06 30.00 12/31/09 2,638,258.00 0.74 2,404,331.00
 Austin Employees' Retirement Fund 
  8142 -658,466,636.00 -80,872.84 infinite 12/31/08 infinite 12/31/09 1,672,470,344.00 0.72 1,511,265,550.00
 Austin Fire Fighters Relief and Retirement Fund 
  1025 -74,924,239.00 -73,096.82 0.60 12/31/07 20.50 12/31/09 589,261,001.00 0.89 530,927,802.00
 Austin Police Officers' Retirement Fund 4
  1651 -215,522,737.00 -130,540.73 35.40 12/31/08 29.30 12/31/09 518,111,923.00 0.71 432,027,554.00
 Beaumont Firemen's Relief and Retirement Fund 
  229 -31,734,321.00 -138,577.82 22.00 12/31/06 34.90 12/31/08 84,289,366.00 0.73 67,431,493.00
 Big Spring Firemen's Relief and Retirement Fund 
  54 -4,602,913.00 -85,239.13 32.26 01/01/06 25.66 01/01/08 9,837,578.00 0.68 10,327,860.00
 Brazos River Authority Retirement Plan 
  183 -3,626,788.00 -19,818.50 0.00 03/01/08 30.00 03/01/09 19,739,401.00 0.84 16,449,501.00
 Brownwood Firemen's Relief and Retirement Fund  
  32 -3,397,539.00 -106,173.09 29.00 12/31/05 29.00 12/31/07 2,368,793.00 0.41 2,331,265.00
 Capital Metro Retirement Plan for Admin Employees 
  266 -5,217,817.00 -19,615.84 30.00 01/01/09 10.50 01/01/10 8,451,210.00 0.62 8,451,210.00
 Capital Metro Retirement Plan for Bargaining Units 
  732 -19,536,309.00 -26,688.95 30.00 01/01/09 29.00 01/01/10 29,725,459.00 0.60 24,771,216.00
 City Public Service of San Antonio Pension Plan 
  3496 -24,272,881.00 -6,943.04 20.00 02/01/08 20.00 02/01/09 1,145,028,853.00 0.98 1,162,866,053.00
 Cleburne Firemen's Relief and Retirement Fund 
  55 -9,611,257.00 -174,750.13 20.50 12/31/06 18.70 12/31/08 11,906,382.00 0.55 9,921,985.00
 Colorado River Municipal Water Dist. Pension Trust 
  75 -2,497,632.00 -33,301.76 30.00 01/01/09 30.00 01/01/10 7,711,434.00 0.76 7,711,434.00
 Conroe Fire Fighters' Retirement Fund 
  77 -5,055,096.00 -65,650.60 71.00 12/31/05 17.30 12/31/07 12,622,918.00 0.71 12,714,426.00
 Corpus Christi Fire Fighters' Retirement System 
  415 -70,349,504.00 -169,516.88 26.00 12/31/06 26.10 12/31/08 92,218,756.00 0.56 76,848,963.00
 Corpus Christi Regional Transportation Authority 
  205 -4,476,845.00 -21,838.27 15.00 01/01/09 14.00 01/01/10 17,913,932.00 0.80 17,913,932.00
 Corsicana Firemen's Relief and Retirement Fund 
  52 -7,492,128.00 -144,079.38 13.00 12/31/06 28.20 12/31/08 4,234,643.00 0.36 4,234,643.00
 Cypress-Fairbanks ISD Pension Plan 
  3051 -1,572,937.00 -515.54 30.00 01/01/06 30.00 01/01/08 4,997,800.00 0.76 4,997,800.00
 Dallas Co. Hospital Dist. Retirement Income Plan 
  8082 -93,872,039.00 -11,614.95 30.00 01/01/08 30.00 01/01/09 413,115,724.00 0.81 344,263,103.00
 Dallas Employees' Retirement Fund 
  7654 -160,468,000.00 -20,965.25 30.00 12/31/08 30.00 12/31/09 3,031,652,000.00 0.95 2,600,373,000.00
 Dallas Police and Fire Pension System-Combined Plan 
  5476 -750,381,064.00 -137,030.87 33.00 01/01/09 26.00 01/01/10 3,382,907,776.00 0.82 2,851,645,944.00
 Dallas Police and Fire Pension System-Supp 
  40 -12,768,518.00 -319,212.95 5.00 01/01/09 5.00 01/01/10 20,680,752.00 0.62 20,680,752.00
 Dallas/Ft. Worth Airport Board DPS Retirement Plan  
  328 -40,637,119.00 -123,893.66 26.00 01/01/09 25.00 01/01/10 90,215,786.00 0.69 81,226,731.00
 Dallas/Ft. Worth Airport Board Retirement Plan 
  1442 -87,635,632.00 -60,773.67 26.00 01/01/09 25.00 01/01/10 261,083,743.00 0.75 235,347,231.00
 DART Employees' Defined Benefit Retirement Plan 
  444 -31,773,245.00 -71,561.36 30.00 10/01/08 30.00 10/01/09 141,695,899.00 0.82 118,079,916.00
 Denison Firemen's Relief and Retirement Fund 
  55 -3,210,276.00 -58,368.65 9.80 01/01/08 9.90 01/01/10 13,973,620.00 0.81 11,873,722.00
 Denton Firemen's Relief and Retirement Fund 
  163 -19,617,547.00 -120,353.05 20.80 12/31/07 26.50 12/31/09 46,256,617.00 0.70 43,951,925.00
 Edinburg Firemen's Relief and Retirement 
  56 -780,691.00 -13,940.91 25.00 12/31/02 14.00 12/31/07 1,177,912.00 0.60 1,177,912.00
 El Paso City Employees' Pension Fund 
  4164 -140,274,242.00 -33,687.37 21.00 09/01/09 39.00 09/01/10 569,723,124.00 0.80 494,258,344.00
 El Paso Firemen's Pension Fund 
  812 -89,572,311.00 -110,310.73 infinite 01/01/08 49.00 01/01/10 403,748,151.00 0.82 381,332,132.00
 El Paso Police Pension Fund 
  1091 -127,052,367.00 -116,454.97 infinite 01/01/08 71.00 01/01/10 588,662,976.00 0.82 550,976,591.00
 Employees Retirement System of Texas 
  142490 -4,783,248,008.00 -33,569.01 infinite 08/31/09 infinite 08/31/10 23,628,566,500.00 0.83 19,580,610,447.00
 Fort Worth Employees Retirement Fund 
  6277 -431,737,003.00 -68,780.78 infinite 01/01/09 40.50 01/01/10 1,868,805,569.00 0.81 1,583,970,296.00
 Galveston Employees Pension Plan for Police 
  157 -24,292,509.00 -154,729.35 38.70 01/01/09 30.40 01/01/10 23,780,731.00 0.49 21,618,846.00
 Galveston Employees' Retirement Fund 
  442 -8,321,487.00 -18,826.89 30.00 01/01/09 infinite 01/01/10 38,723,983.00 0.82 34,312,060.00
 Galveston Firefighter's Relief & Retirement Fund 
  124 -6,558,619.00 -52,892.09 27.30 01/01/06 17.50 01/01/08 36,660,215.00 0.85 37,183,884.00
 Galveston Wharves Pension Plan  
  85 -4,521,517.00 -53,194.32 25.00 01/01/08 24.00 01/01/09 6,763,164.00 0.60 6,763,164.00
 Greenville Firemen's Relief and Retirement Fund 
  54 -10,846,597.00 -200,862.91 39.50 12/31/06 51.80 12/31/08 11,169,841.00 0.51 9,308,201.00
 Guadalupe-Blanco River Authority 
  143 -8,583,000.00 -60,020.98 30.00 01/01/09 24.00 01/01/10 12,024,270.00 0.57 10,569,075.00
 Harlingen Firemen's Relief and Retirement Fund 
  102 -5,121,676.00 -50,212.51 20.90 12/31/05 24.90 12/31/07 21,269,781.00 0.81 21,269,781.00
 Harris County Hospital District Pension Plan 
  4080 -89,333,386.00 -21,895.44 20.00 01/01/09 20.00 01/01/10 438,596,789.00 0.83 374,517,577.00
 Henrietta Firemen's Relief & Retirement Fund 
  29 -96,251.00 -3,319.00 0.00 36.00 12/31/06 94,989.00 0.50 94,989.00
 Houston Firefighter's Relief and Retirement Fund  
  3949 -147,496,000.00 -37,350.22 30.00 07/01/08 30.00 07/01/09 3,062,174,000.00 0.95 2,368,961,000.00
 Houston MTA Non-Union Pension Plan 
  927 -33,807,215.00 -36,469.49 30.00 01/01/07 30.00 01/01/10 110,433,818.00 0.77 97,243,085.00
 Houston MTA Workers Union Pension Plan 
  2502 -64,701,212.00 -25,859.80 30.00 01/01/07 30.00 01/01/10 162,389,627.00 0.72 143,023,485.00
 Houston Municipal Employees Pension System 2
  13333 -1,166,968,000.00 -87,524.79 30.00 07/01/08 30.00 07/01/09 2,284,442,000.00 0.66 1,730,142,000.00
 Houston Police Officers Pension System 1
  5347 -706,029,000.00 -132,042.07 30.00 07/01/09 30.00 07/01/10 3,526,703,000.00 0.83 2,972,027,000.00
 Irving Firemen's Relief and Retirement Fund 
  301 -32,326,627.00 -107,397.43 52.40 12/31/05 36.20 12/31/07 116,694,181.00 0.78 120,176,020.00
 Irving Supplemental Benefit Plan 
  1474 -2,828,236.00 -1,918.75 infinite 01/01/09 infinite 01/01/10 44,825,299.00 0.94 38,885,321.00
 Judicial Retirement System of Texas Plan One 3
  22 -264,076,924.00 -12,003,496.55 30.00 08/31/09 30.00 08/31/10 0.00 0.00 0.00
 Judicial Retirement System of Texas Plan Two 
  539 -17,245,290.00 -31,994.97 4.80 08/31/09 12.60 08/31/10 264,515,185.00 0.94 225,264,667.00
 Killeen Firemen's Relief and Retirement Fund 
  210 -11,440,389.00 -54,478.04 25.00 09/30/06 23.00 09/30/08 20,223,436.00 0.64 17,349,439.00
 Laredo Firefighters Retirement System 
  341 -40,195,104.00 -117,874.21 22.40 03/31/06 21.10 03/31/08 73,106,502.00 0.65 69,058,886.00
 Law Enforcement and Custodial Officer Sup. Ret. Fund  
  39052 -163,706,681.00 -4,192.02 infinite 08/31/09 infinite 08/31/10 802,897,017.00 0.83 668,352,945.00
 Longview Firemen's Relief and Retirement Fund  
  164 -32,071,041.00 -195,555.13 20.10 12/31/07 88.60 12/31/09 38,180,718.00 0.54 38,180,718.00
 Lower Colorado River Auth. Retirement Plan and Trust 
  2197 -161,116,950.00 -73,334.98 0.00 56.20 04/01/09 293,189,164.00 0.65 244,129,757.61
 Lubbock Fire Pension Fund 
  319 -40,019,171.00 -125,451.95 35.00 12/31/06 38.00 12/31/08 144,130,117.00 0.78 120,108,431.00
 Lufkin Firemen's Relief and Retirement Fund 
  77 -15,320,532.00 -198,967.95 infinite 12/31/06 infinite 12/31/08 9,456,907.00 0.38 7,880,756.00
 Marshall Firemen's Relief and Retirement Fund 
  45 -8,119,887.00 -180,441.93 23.30 12/31/06 51.10 12/31/08 4,797,946.00 0.37 4,797,946.00
 McAllen Firemen's Relief and Retirement Fund 
  157 -10,484,625.00 -66,781.05 35.00 09/30/06 31.00 09/30/08 34,588,465.00 0.77 29,571,404.00
 Midland Firemen's Relief and Retirement Fund 
  188 -19,783,245.00 -105,230.03 47.00 01/01/08 41.20 01/01/10 70,554,953.00 0.78 61,964,225.00
 Nacogdoches County Hosp. District Retirement Plan  
  726 -20,624,292.00 -28,408.12 22.60 07/01/08 20.00 07/01/09 23,242,798.00 0.53 19,368,999.00
 Northeast Medical Center Hospital Retirement Plan 
  0 -981,623.00 0.00 10.00 07/01/07 10.00 07/01/08 9,991,285.00 0.91 9,991,285.00
 Northwest Texas Healthcare System Retirement Plan  
  254 -12,187,767.00 -47,983.33 11.00 10/01/08 10.00 10/01/09 18,535,468.00 0.60 15,630,906.00
 Odessa Firemen's Relief & Retirement Fund 
  162 -29,129,563.00 -179,812.12 38.00 01/01/07 infinite 01/01/09 40,697,590.00 0.57 33,914,658.00
 Orange Firemen's Relief and Retirement Fund 
  37 -4,571,637.00 -123,557.76 27.40 12/31/06 30.10 12/31/08 8,115,580.00 0.64 6,762,983.00
 Paris Firefighters' Relief and Retirement Fund 
  48 -6,035,569.00 -125,741.02 20.80 01/01/07 34.20 01/01/09 6,144,348.00 0.50 5,120,290.00
 Physicians Referral Service Retirement Benefit Plan 5
  1253 -276,434,359.00 -220,618.00 13.70 09/01/08 14.50 09/01/09 349,409,275.00 0.56 291,174,396.00
 Plainview Firemen's Relief and Retirement Fund 
  35 -6,893,640.00 -196,961.14 28.70 12/31/07 123.20 12/31/09 4,458,483.00 0.39 4,458,483.00
 Plano Retirement Security Plan 
  2010 -7,515,835.00 -3,739.22 30.00 12/31/07 30.00 12/31/09 75,217,523.00 0.91 68,918,745.00
 Port Arthur Firemen's Relief and Retirement Fund 
  103 -12,656,143.00 -122,875.17 22.00 01/01/08 22.50 01/01/10 33,233,278.00 0.72 30,311,330.00
 Port of Houston Authority Retirement Plan 
  545 -22,712,832.00 -41,674.92 6.00 08/01/09 4.00 08/01/10 105,870,699.00 0.82 105,870,699.00
 Refugio Co. Memorial Hosp. Dist. Retirement Plan 6
  85 -1,925,207.00 -22,649.49 11.20 10/31/07 14.10 10/31/08 1,436,243.00 0.43 1,436,243.00
 San Angelo Firemen's Relief and Retirement Fund 
  174 -21,490,843.00 -123,510.59 42.50 12/31/08 32.40 12/31/09 47,962,971.00 0.69 43,602,701.00
 San Antonio Fire and Police Pension Fund 
  3808 -231,074,564.00 -60,681.35 10.40 10/01/09 9.09 10/01/10 2,250,549,152.00 0.91 1,921,974,000.00
 San Antonio Metro. Transit Retirement Plan (VIA)  
  1429 -47,061,063.00 -32,932.86 30.00 10/01/03 28.00 10/01/08 187,199,226.00 0.80 158,941,321.00
 San Benito Firemen's Pension Fund 
  24 -2,005,151.00 -83,547.96 28.50 12/31/05 18.70 12/31/08 1,696,067.00 0.46 1,696,067.00
 Sealy Firemen's Relief and Retirement Fund 
  28 0.00 0.00 0.00 10/01/97 0.00 09/30/01 60,850.00 0.00 60,850.00
 Sweetwater Firemen's Relief and Retirement Fund 
  24 -2,069,362.00 -86,223.42 22.90 12/31/06 41.70 12/31/08 6,750,626.00 0.77 5,625,522.00
 Teacher Retirement System of Texas 
  834060 -22,898,582,348.00 -27,454.36 infinite 08/31/09 infinite 08/31/10 111,292,527,887.00 0.83 95,688,405,009.00
 Temple Firemen's Relief and Retirement Fund 
  108 -8,756,786.00 -81,081.35 26.40 09/30/06 24.20 09/30/08 30,270,841.00 0.78 27,518,946.00
 Texarkana Firemen's Relief and Retirement Fund 
  81 -4,125,446.00 -50,931.43 15.40 12/31/07 10.30 12/31/09 24,692,627.00 0.86 22,881,419.00
 Texas City Firemen's Relief and Retirement Fund  
  69 -13,315,308.00 -192,975.48 43.50 12/31/06 53.30 12/31/08 9,564,760.00 0.42 9,564,760.00
 Texas County & District Retirement System 
  123446 -1,883,948,954.00 -15,261.32 15.00 12/31/08 16.10 12/31/09 16,564,213,344.00 0.90 15,555,539,512.00
 Texas Emergency Services Retirement System 
  4371 -15,839,412.00 -3,623.75 6.00 08/31/08 30.00 08/31/10 64,113,803.00 0.80 54,589,191.00
 Texas Municipal Retirement System 
  102419 -5,219,419,077.00 -50,961.43 25.00 12/31/08 30.00 12/31/09 16,305,675,644.00 0.76 16,305,675,643.00
 Travis Cty ESD #6 Firemen's Relief & Retirement Fund 
  63 -2,947,790.00 -46,790.32 20.00 01/01/08 9.10 01/01/10 1,162,285.00 0.28 1,119,993.00
 Tyler Firemen's Relief and Retirement Fund 
  149 -19,035,929.00 -127,757.91 17.90 12/31/07 26.40 12/31/09 45,386,149.00 0.70 41,260,136.00
 University Health System Pension Plan  
  4329 -85,996,000.00 -19,865.09 30.00 01/01/09 30.00 01/01/10 163,117,000.00 0.65 122,460,905.00
 University Park Firemen's Relief and Retirement Fund 
  35 -8,959,069.00 -255,973.40 74.00 12/31/06 46.00 12/31/08 7,711,346.00 0.46 6,426,122.00
 Waxahachie Firemen's Relief and Retirement Fund 
  41 -3,334,008.00 -81,317.27 40.60 10/01/04 20.40 10/01/06 6,102,969.00 0.65 6,102,969.00
 Weslaco Firemen's Relief and Retirement Fund 
  67 -2,976,827.00 -44,430.25 25.00 12/31/03 17.00 09/30/06 3,558,280.00 0.54 3,485,091.00
 Wichita Falls Firemen's Relief and Retirement Fund 
  164 -14,901,992.00 -90,865.80 34.60 12/31/06 24.80 12/31/08 39,358,309.00 0.73 33,011,195.00
Totals
1,356,056
-41,950,561,700.00
-30,935.71
 
 
 
 
198,239,768,320.00
 
173,026,510,314.61

Footnotes

1 Houston Police requires the city to match the ARC to ensure they maintain a 30-year rolling amortization period; the city has not matched the ARC since 2000.

2 Houston Municipal Employees requires the city to match the ARC to ensure they maintain a 30-year rolling amortization period; the city has not matched the ARC since 2000.

3 JRS I is a pay-as-you go system with no assets devoted to the plan.

4 Austin Police new amort was calculated reflecting the city contribution rates of 18.63% for January through Sept 2010 and 19.63% thereafter.

5 Physician's Referral Service uses the aggregate method. The plan's present value of future normal cost is shown as its unfunded liability, and the amortization period is derived from the payroll, the present value of future payroll, and the plan's assumed interest rate of 6%.

6 Refugio County Memorial Hospital District uses the aggregate method. The plan's present value of future normal cost is shown as its unfunded liability, and the amortization period is derived from the payroll, the present value of future payroll, and the plan's assumed interest rate of 8.5%.

* All figures obtained from plan AVs with the exception of the Market Value of Assets amount for Cleburne Fire that was obtained from an FPC report.

Source: Pension Review Board, March 2011