Kentucky County Employees Retirement System (CERS) vs Kentucky Teachers Retirement System (KTRS)
Side-by-side pension health comparison from DOL and public plan data
Kentucky County Employees Retirement System (CERS) (C) and Kentucky Teachers Retirement System (KTRS) (C) are close on the LakeQuality rubric. Funding ratios sit at 48% and 55% respectively — within a few points of each other.
With grades this close, the comparison turns on plan-specific factors: status (active vs frozen), participant maturity, sponsor financial health, and multi-year trajectory rather than the headline composite.
Verdict
Kentucky Teachers Retirement System (KTRS) has a stronger Pension Health Score of 54/100 (C) compared to Kentucky County Employees Retirement System (CERS) at 50/100 (C). Funding ratios differ by 6.9 percentage points (55.3% vs 48.4%). Kentucky Teachers Retirement System (KTRS) covers 152,000 participants.
| Metric | Kentucky County Employees Retirement System (CERS) | Kentucky Teachers Retirement System (KTRS) |
|---|---|---|
| Health Score Composite of funding ratio, trend, and PBGC risk | 50/100 (C) | 54/100 (C)* |
| Funding Ratio Assets as % of liabilities (100%+ is fully funded) | 48.4% | 55.3%* |
| Total Assets | $8.5B | $21.0B |
| Total Liabilities | $17.6B* | $38.0B |
| Unfunded Liability | $9.1B* | $17.0B |
| Participants | 185,000 | 152,000 |
| 1-Year Investment Return | 4.6% | 5.0%* |
| Plan Type | public | public |
| PBGC Risk Level | high | high |
| Sponsor | State of Kentucky | State of Kentucky |
Kentucky Teachers Retirement System (KTRS) has a stronger Pension Health Score of 54/100 (C) compared to Kentucky County Employees Retirement System (CERS) at 50/100 (C). Funding ratios differ by 6.9 percentage points (55.3% vs 48.4%). Kentucky Teachers Retirement System (KTRS) covers 152,000 participants.