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PensionWatch

Michigan Public School Employees Retirement System (MPSERS) vs UPS Retirement Plan

Side-by-side pension health comparison from DOL and public plan data

Verdict

UPS Retirement Plan has a stronger Pension Health Score of 71/100 (B) compared to Michigan Public School Employees Retirement System (MPSERS) at 56/100 (C). Funding ratios differ by 17.4 percentage points (77.8% vs 60.4%). UPS Retirement Plan covers 335,000 participants.

MetricMichigan Public School Employees Retirement System (MPSERS)UPS Retirement Plan
Health Score
Composite of funding ratio, trend, and PBGC risk
56/100 (C)71/100 (B)*
Funding Ratio
Assets as % of liabilities (100%+ is fully funded)
60.4%77.8%*
Total Assets$54.0B$44.0B
Total Liabilities$89.4B$56.6B*
Unfunded Liability$35.4B$12.6B*
Participants465,000335,000
1-Year Investment Return5.3%6.7%*
Plan Typepubliccorporate
PBGC Risk Levelhighmoderate
SponsorState of MichiganUnited Parcel Service

UPS Retirement Plan has a stronger Pension Health Score of 71/100 (B) compared to Michigan Public School Employees Retirement System (MPSERS) at 56/100 (C). Funding ratios differ by 17.4 percentage points (77.8% vs 60.4%). UPS Retirement Plan covers 335,000 participants.

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