UPS Retirement Plan vs Texas Municipal Retirement System (TMRS)
Side-by-side pension health comparison from DOL and public plan data
UPS Retirement Plan (A) and Texas Municipal Retirement System (TMRS) (A) are close on the LakeQuality rubric. Funding ratios sit at 91% and 88% 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
UPS Retirement Plan has a stronger Pension Health Score of 95/100 (A) compared to Texas Municipal Retirement System (TMRS) at 82/100 (A). Funding ratios differ by 2.9 percentage points (90.7% vs 87.8%). UPS Retirement Plan covers 243,932 participants.
| Metric | UPS Retirement Plan | Texas Municipal Retirement System (TMRS) |
|---|---|---|
| Health Score Composite of funding ratio, trend, and PBGC risk | 95/100 (A)* | 82/100 (A) |
| Funding Ratio Assets as % of liabilities (100%+ is fully funded) | 90.7%* | 87.8% |
| Total Assets | $9.7B | $36.8B |
| Total Liabilities | $10.7B* | $41.9B |
| Unfunded Liability | $993.0M* | $5.1B |
| Participants | 243,932 | 218,000 |
| 1-Year Investment Return | 6.7%* | 6.3% |
| Plan Type | corporate | public |
| PBGC Risk Level | low | low |
| Sponsor | United Parcel Service | Texas Cities |
UPS Retirement Plan has a stronger Pension Health Score of 95/100 (A) compared to Texas Municipal Retirement System (TMRS) at 82/100 (A). Funding ratios differ by 2.9 percentage points (90.7% vs 87.8%). UPS Retirement Plan covers 243,932 participants.