Counties that Hold the Least Public Employee Pension Debt

A ranking of U.S. counties by least total public employee retirement benefit debt declared in their balance sheets. Negative values indicate a surplus of funds, that is, more assets were set aside to fund retirement benefits that are estimated to be needed (2022).

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