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PensionWatch

Louisville Municipal Employees Retirement System

public plan · City of Louisville · Frankfort, KY

ACTIVE
A
Pension Health Score
91/100
Funding Status81% Funded
0%80% threshold100%
$1.5B
Total Assets
$1.8B
Total Liabilities
$343.7M
Unfunded Liability
34,237
Participants

Funding History

What This Means for You

Louisville Municipal Employees Retirement System is in excellent financial health at 81% funded. This means for every dollar the plan owes in future benefits, it has 81 cents in assets to cover it. As a public pension, benefits are typically backed by the taxing authority of the sponsoring government. Participants in this plan have relatively low risk of benefit reductions.

Year-by-Year Funding

YearAssetsLiabilitiesFunding RatioContributions
2025$1.5B$1.8B81.0%$92.8M
2024$1.4B$1.8B80.5%$121.8M
2023$1.4B$1.6B86.0%$114.9M
2022$1.3B$1.7B78.7%$91.5M
2021$1.3B$1.9B68.5%$83.4M

Frequently Asked Questions

Louisville Municipal Employees Retirement System is 81% funded, meaning it has 81 cents in assets for every dollar in future benefit obligations. This is considered healthy by actuarial standards.

Louisville Municipal Employees Retirement System has 34,237 total participants, including 17,543 active employees and 16,694 retirees currently receiving benefits.

Louisville 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.

Last updated:

Pension Health Score is calculated from funding ratio, 3-year funding trend, and PBGC risk classification.