10. Pennsylvania
> Pension Liability: $111 billion
> Percent of Pensions Funded: 81% (17th highest)
> 2009 Actuarially Recommended Contribution: $2 billion
> 2009 Actual Contribution: 31% (lowest)
9. Maryland
> Pension Liability: $53 billion
> Percent of Pensions Funded: 65% (11th lowest)
> 2009 Actuarially Recommended Contribution: $1 billion
> 2009 Actual Contribution: 84% (16th lowest)
8. Colorado
> Pension Liability: $55 billion
> Percent of Pensions Funded: 69% (17th lowest)
> 2009 Actuarially Recommended Contribution: $1 billion
> 2009 Actual Contribution: 66% (5th lowest)
7. Massachusetts
> Pension Liability: $61 billion
> Percent of Pensions Funded: 68% (16th lowest)
> 2009 Actuarially Recommended Contribution: $2 billion
> 2009 Actual Contribution: 66% (5th lowest)
6. Kansas
> Pension Liability: $21 billion
> Percent of Pensions Funded: 64% (10th lowest)
> 2009 Actuarially Recommended Contribution: $660 million
> 2009 Actual Contribution: 68% (7th lowest)
5. Oklahoma
> Pension Liability: $35 billion
> Percent of Pensions Funded: 57% (3rd lowest)
> 2009 Actuarially Recommended Contribution: $1 billion
> 2009 Actual Contribution: 77% (11th lowest)
4. New Jersey
> Pension Liability: $135 billion
> Percent of Pensions Funded: 66% (12th lowest)
> 2009 Actuarially Recommended Contribution: $4 billion
> 2009 Actual Contribution: 36% (2nd lowest)
3. New Hampshire
> Pension Liability: $8 billion
> Percent of Pensions Funded: 58% (4th lowest)
> 2009 Actuarially Recommended Contribution: $263 million
> 2009 Actual Contribution: 75% (10th lowest)
2. Illinois
> Pension Liability: $126 billion
> Percent of Pensions Funded: 51% (lowest)
> 2009 Actuarially Recommended Contribution: $4 billion
> 2009 Actual Contribution: 71% (8th lowest)
1. Kentucky
> Pension Liability: $36 billion
> Percent of Pensions Funded: 58% (4th lowest)
> 2009 Actuarially Recommended Contribution: $965 million
> 2009 Actual Contribution: 58% (3rd lowest)
> Pension Liability: $111 billion
> Percent of Pensions Funded: 81% (17th highest)
> 2009 Actuarially Recommended Contribution: $2 billion
> 2009 Actual Contribution: 31% (lowest)
9. Maryland
> Pension Liability: $53 billion
> Percent of Pensions Funded: 65% (11th lowest)
> 2009 Actuarially Recommended Contribution: $1 billion
> 2009 Actual Contribution: 84% (16th lowest)
8. Colorado
> Pension Liability: $55 billion
> Percent of Pensions Funded: 69% (17th lowest)
> 2009 Actuarially Recommended Contribution: $1 billion
> 2009 Actual Contribution: 66% (5th lowest)
7. Massachusetts
> Pension Liability: $61 billion
> Percent of Pensions Funded: 68% (16th lowest)
> 2009 Actuarially Recommended Contribution: $2 billion
> 2009 Actual Contribution: 66% (5th lowest)
6. Kansas
> Pension Liability: $21 billion
> Percent of Pensions Funded: 64% (10th lowest)
> 2009 Actuarially Recommended Contribution: $660 million
> 2009 Actual Contribution: 68% (7th lowest)
5. Oklahoma
> Pension Liability: $35 billion
> Percent of Pensions Funded: 57% (3rd lowest)
> 2009 Actuarially Recommended Contribution: $1 billion
> 2009 Actual Contribution: 77% (11th lowest)
4. New Jersey
> Pension Liability: $135 billion
> Percent of Pensions Funded: 66% (12th lowest)
> 2009 Actuarially Recommended Contribution: $4 billion
> 2009 Actual Contribution: 36% (2nd lowest)
3. New Hampshire
> Pension Liability: $8 billion
> Percent of Pensions Funded: 58% (4th lowest)
> 2009 Actuarially Recommended Contribution: $263 million
> 2009 Actual Contribution: 75% (10th lowest)
2. Illinois
> Pension Liability: $126 billion
> Percent of Pensions Funded: 51% (lowest)
> 2009 Actuarially Recommended Contribution: $4 billion
> 2009 Actual Contribution: 71% (8th lowest)
1. Kentucky
> Pension Liability: $36 billion
> Percent of Pensions Funded: 58% (4th lowest)
> 2009 Actuarially Recommended Contribution: $965 million
> 2009 Actual Contribution: 58% (3rd lowest)
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