Dayton Municipal Employees Retirement System
public plan · City of Dayton · Toledo, OH
Funding History
What This Means for You
Dayton Municipal Employees Retirement System is 70% funded, which is below the 80% threshold that actuaries consider healthy. The plan has $849.3M in unfunded liabilities that must be addressed through increased contributions, investment returns, or benefit adjustments. Current participants should monitor this plan and consider supplemental retirement savings.
Year-by-Year Funding
| Year | Assets | Liabilities | Funding Ratio | Contributions |
|---|---|---|---|---|
| 2025 | $2.0B | $2.8B | 70.1% | $101.2M |
| 2024 | $1.9B | $2.8B | 69.2% | $140.3M |
| 2023 | $1.8B | $2.8B | 64.8% | $115.9M |
| 2022 | $1.8B | $2.6B | 68.6% | $126.7M |
| 2021 | $1.7B | $2.4B | 71.0% | $132.8M |
Frequently Asked Questions
Dayton Municipal Employees Retirement System is 70% funded, meaning it has 70 cents in assets for every dollar in future benefit obligations. This is below the 80% threshold actuaries consider healthy, and may require increased contributions.
Dayton Municipal Employees Retirement System has 12,166 total participants, including 5,688 active employees and 6,478 retirees currently receiving benefits.
Dayton Municipal Employees Retirement System is not covered by the PBGC. Benefits depend entirely on the plan's assets and the sponsor's ability to fund it.
The Pension Health Score (0-100, A-F) measures a pension plan's financial strength based on funding ratio (50%), funding trend over 3 years (30%), and PBGC risk level (20%). Higher scores indicate more secure retirement benefits.
Pension Health Score is calculated from funding ratio, 3-year funding trend, and PBGC risk classification.