Cities that Hold the Most Employee Retirement Debt Per Capita

A ranking of U.S. cities based on total public employee retirement benefit debt declared in their balance sheets, divided by their population (2022).

This dataset covers only the 100 most populous U.S. cities. Total public employee retirement benefit debt is defined as Net Pension Liability and Net Other Post-Employment Benefits
Table: Reason Foundation Source: Debt Trends for America's Largest Governments