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PensionRisk

Plumbers & Pipefitters National Pension Fund vs UPS Retirement Plan

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

Plumbers & Pipefitters National Pension Fund and UPS Retirement Plan are meaningfully apart on the LakeQuality pension-health rubric: Plumbers & Pipefitters National Pension Fund grades C while UPS Retirement Plan grades A. Funding ratios: 64% vs 91%.

UPS Retirement Plan comes out ahead on the composite rubric. For a participant in either plan, the spread is informative but not directly actionable — pension participation is not portable, so the relevant question is what each plan's funded-status trajectory means for that participant's benefit security.

Verdict

UPS Retirement Plan has a stronger Pension Health Score of 95/100 (A) compared to Plumbers & Pipefitters National Pension Fund at 56/100 (C). Funding ratios differ by 26.6 percentage points (90.7% vs 64.1%). UPS Retirement Plan covers 243,932 participants.

MetricPlumbers & Pipefitters National Pension FundUPS Retirement Plan
Health Score
Composite of funding ratio, trend, and PBGC risk
56/100 (C)95/100 (A)*
Funding Ratio
Assets as % of liabilities (100%+ is fully funded)
64.1%90.7%*
Total Assets$21.0B$9.7B
Total Liabilities$32.8B$10.7B*
Unfunded Liability$11.8B$993.0M*
Participants430,000243,932
1-Year Investment Return5.5%6.7%*
Plan Typemultiemployercorporate
PBGC Risk Levelhighlow
SponsorUnited Association (UA)United Parcel Service

UPS Retirement Plan has a stronger Pension Health Score of 95/100 (A) compared to Plumbers & Pipefitters National Pension Fund at 56/100 (C). Funding ratios differ by 26.6 percentage points (90.7% vs 64.1%). UPS Retirement Plan covers 243,932 participants.

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