Equable Institute analysis of public plan valuation reports and CAFRs. Notes: (1) Plans marked with an asterisk (*) have not published complete FYE 2020 data, so the figures shown may include some rolled forward estimates until complete data is available. (2) Assumed rates of return are for the 2020 fiscal year reporting and may not match the most recently announced. (3) UTE = Unable to Estimate based on available data.   Read the report.