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PensionRisk

Raytheon Company Pension Plan for Salaried Employees vs UPS Retirement Plan

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

Raytheon Company Pension Plan for Salaried Employees (A) and UPS Retirement Plan (A) are close on the LakeQuality rubric. Funding ratios sit at 106% and 91% 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

Raytheon Company Pension Plan for Salaried Employees has a stronger Pension Health Score of 100/100 (A) compared to UPS Retirement Plan at 95/100 (A). Funding ratios differ by 15.3 percentage points (106.1% vs 90.7%). Raytheon Company Pension Plan for Salaried Employees covers 288,395 participants.

MetricRaytheon Company Pension Plan for Salaried EmployeesUPS Retirement Plan
Health Score
Composite of funding ratio, trend, and PBGC risk
100/100 (A)*95/100 (A)
Funding Ratio
Assets as % of liabilities (100%+ is fully funded)
106.1%*90.7%
Total Assets$43.8B$9.7B
Total Liabilities$41.3B$10.7B*
Unfunded Liability$0*$993.0M
Participants288,395243,932
1-Year Investment Return7.3%*6.7%
Plan Typecorporatecorporate
PBGC Risk Levellowlow
SponsorRTX CorporationUnited Parcel Service

Raytheon Company Pension Plan for Salaried Employees has a stronger Pension Health Score of 100/100 (A) compared to UPS Retirement Plan at 95/100 (A). Funding ratios differ by 15.3 percentage points (106.1% vs 90.7%). Raytheon Company Pension Plan for Salaried Employees covers 288,395 participants.

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