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Historical Valuation Data

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We display tables showing summarized valuation statistics by valuation period for the following systems below:

  • All Systems
  • Public Employees’ Retirement System (PERS)
  • Teachers’ Retirement System (TRS)
  • School Employees’ Retirement System (SERS)
  • Public Safety Employees’ Retirement System (PSERS)
  • Law Enforcement Officers’ and Fire Fighters’ Retirement System (LEOFF)
  • Washington State Patrol Retirement System (WSPRS)

Select a table from the drop-down below:


Footnotes for Historical Data Tables

  • 1We relied on different methods to produce the 2020 Actuarial Valuation Report. Some values are not available or were estimated from our model. Please see the full report for details.
  • 2Plan 3 members do not contribute to the defined benefit plan.
  • 3Starting in 2014, the actuarial cost method for reporting funded status switched from Projected Unit Credit to Entry Age Normal. Values prior to 2014 (purple cells) were not restated.
  • 4Represents all sources of salary increase, including general salary growth and merit, for continuing active members of the plan. The Assumed Total Salary Increase was estimated based on demographics of average active members.
  • 5Based on the prior year's CPI. Starting in 2018, this CPI changed from Urban Wage Earners & Clerical Workers, Seattle-Tacoma-Bremerton, WA - All Items to Urban Wage Earners & Clerical Workers, Seattle-Tacoma-Bellevue, WA - All Items.
  • 6Eligible PERS 1 and TRS 1 members receive a Basic Minimum COLA that is a flat dollar amount per month, per year of service. The Uniform COLA was repealed under Chapter 362, Laws of 2011. The COLA for all other plans is a percentage increase in their monthly pension. For LEOFF 1, the COLA is exactly the CPI. All others are based on the CPI with a 3% maximum per year.
  • 7WSPRS Disability Benefits for members are provided outside of pension funds.

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