Michigan’s OPEB unfunded liability per capita was less than the “Top Ten” average in 2012, but over $700 per person higher than the average of peer states.

What It Is: State government unfunded other postemployment benefit liability (OPEB) divided by population. 

Why It Matters: This measure indicates the burden of unfunded retiree benefits on taxpayers. Payments for high unfunded liabilities may crowd out spending for competing needs, such as infrastructure and education.

Note:  “Top Ten” average for OPEB excludes Nebraska due to data availability. Cannot make inter-year comparisons for OPEB due to use of a different data source for 2012.   


State Unfunded OPEB Liabilities Trends

State Unfunded OPEB Liabilities Standings

Source: Census of Governments, Pew Center on the States