In a follow-up to our August 2nd post titled, “OPEBS – Just How Awful is the funding Issue?” I’ve come across some excellent work by the folks at Milliman, who have produced the following graph.

The funded ratios for the OPEBs of their corporate 100 index are atrocious. They even make the funded ratios for public pension systems look healthy! This information masks the fact that several entities have funded ratios that are much poorer than the average.  I can only imagine the current status for many of our larger cities.