UPS Retirement Plan vs NYC Teachers Retirement System (TRS)
Side-by-side pension health comparison from DOL and public plan data
UPS Retirement Plan and NYC Teachers Retirement System (TRS) are meaningfully apart on the LakeQuality pension-health rubric: UPS Retirement Plan grades A while NYC Teachers Retirement System (TRS) grades B. Funding ratios: 91% vs 74%.
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 NYC Teachers Retirement System (TRS) at 68/100 (B). Funding ratios differ by 16.5 percentage points (90.7% vs 74.2%). UPS Retirement Plan covers 243,932 participants.
| Metric | UPS Retirement Plan | NYC Teachers Retirement System (TRS) |
|---|---|---|
| Health Score Composite of funding ratio, trend, and PBGC risk | 95/100 (A)* | 68/100 (B) |
| Funding Ratio Assets as % of liabilities (100%+ is fully funded) | 90.7%* | 74.2% |
| Total Assets | $9.7B | $92.0B |
| Total Liabilities | $10.7B* | $124.0B |
| Unfunded Liability | $993.0M* | $32.0B |
| Participants | 243,932 | 225,000 |
| 1-Year Investment Return | 6.7%* | 5.4% |
| Plan Type | corporate | public |
| PBGC Risk Level | low | moderate |
| Sponsor | United Parcel Service | New York City |
UPS Retirement Plan has a stronger Pension Health Score of 95/100 (A) compared to NYC Teachers Retirement System (TRS) at 68/100 (B). Funding ratios differ by 16.5 percentage points (90.7% vs 74.2%). UPS Retirement Plan covers 243,932 participants.