University of California Retirement Plan vs San Francisco Employees Retirement System
Side-by-side pension health comparison from DOL and public plan data
University of California Retirement Plan (B) and San Francisco Employees Retirement System (A) are close on the LakeQuality rubric. Funding ratios sit at 84% and 87% 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
San Francisco Employees Retirement System has a stronger Pension Health Score of 82/100 (A) compared to University of California Retirement Plan at 78/100 (B). Funding ratios differ by 3.8 percentage points (87.3% vs 83.5%). San Francisco Employees Retirement System covers 68,000 participants.
| Metric | University of California Retirement Plan | San Francisco Employees Retirement System |
|---|---|---|
| Health Score Composite of funding ratio, trend, and PBGC risk | 78/100 (B) | 82/100 (A)* |
| Funding Ratio Assets as % of liabilities (100%+ is fully funded) | 83.5% | 87.3%* |
| Total Assets | $82.0B | $33.8B |
| Total Liabilities | $98.2B | $38.7B* |
| Unfunded Liability | $16.2B | $4.9B* |
| Participants | 305,000 | 68,000 |
| 1-Year Investment Return | 7.2%* | 6.4% |
| Plan Type | public | public |
| PBGC Risk Level | low | low |
| Sponsor | University of California | City and County of San Francisco |
San Francisco Employees Retirement System has a stronger Pension Health Score of 82/100 (A) compared to University of California Retirement Plan at 78/100 (B). Funding ratios differ by 3.8 percentage points (87.3% vs 83.5%). San Francisco Employees Retirement System covers 68,000 participants.
Explore More
Related Comparisons
- University of California Retirement Plan vs California Public Employees Retirement System (CalPERS)
- University of California Retirement Plan vs California State Teachers Retirement System (CalSTRS)
- University of California Retirement Plan vs Los Angeles County Employees Retirement Association (LACERA)
- University of California Retirement Plan vs Los Angeles City Employees Retirement System (LACERS)
- San Francisco Employees Retirement System vs California Public Employees Retirement System (CalPERS)
- San Francisco Employees Retirement System vs California State Teachers Retirement System (CalSTRS)
- San Francisco Employees Retirement System vs Los Angeles County Employees Retirement Association (LACERA)
- San Francisco Employees Retirement System vs Los Angeles City Employees Retirement System (LACERS)