Equable Institute review of public retirement system documentation. Each plan in the lists above is one that is open to new members (e.g., creating a new tier of benefits based on hire date does not create a new "plan" for the purposes of the counts above). Any set of benefit provisions that differs in required contribution rates, COLA provisions, multipliers, or salary growth assumptions is counted as a unique plan for the purposes of this analysis. For example, the Florida Retirement System offers a defined contribution plan, but with different contribution rates based on job description — so this is counted as multiple plans. Read the report.