On September 24, 2020, BEA released a revised set of state-level statistics describing the transactions of state and local government defined benefit pension plans. The set of statistics includes 32 series describing the current receipts, current expenditures, and cash flow of the pension plans as well as their assets and benefit entitlements. The annual transactions for 2000 to 2019 are consistently measured on an accrual basis, using a common discount rate (that is the same for every state but which can change over time), and benchmarked to the 2017 Census of Governments. They include new estimates for 2019 and revisions for 2015-2018.

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