Historical Valuation Data

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 (green cells) were not restated.
  • 4Represents all sources of salary increase including general salary growth and merit.
  • 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 The Uniform COLA was repealed under Chapter 362, Laws of 2011.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.