Financial Accounts of the United States - Z.1
F.227 Pension Entitlements
Billions of dollars; quarterly figures are seasonally adjusted annual rates| Description | Series code | 2017 | 2018 | 2019 | 2020 | 2020 Q1 | 2020 Q2 | 2020 Q3 | 2020 Q4 | 2021 Q1 | Line |
|---|---|---|---|---|---|---|---|---|---|---|---|
| All sectors; pension entitlements; liability | FA893150005 | 487.8 | 399.1 | 410.6 | 532.4 | 558.0 | 489.1 | 486.8 | 595.7 | 297.0 | 1 |
| Life insurance companies; pension entitlements, including reserve credit from reinsurers and excluding unallocated insurance contracts; liability (1) | FA543150005 | -0.6 | 44.2 | 10.8 | 87.3 | 151.6 | -44.1 | 72.2 | 169.4 | -114.2 | 2 |
| Private pension funds; total liabilities (2) | FA574190005 | 168.2 | 16.5 | 76.7 | 51.9 | 68.9 | 70.8 | 23.0 | 44.7 | 87.6 | 3 |
| Federal government retirement funds; total financial assets (3) | FA344090005 | 81.1 | 83.8 | 73.5 | 102.6 | 86.7 | 150.2 | 101.2 | 72.2 | 99.9 | 4 |
| State and local government employee retirement funds; pension entitlements (total liabilities) | FA224190005 | 235.6 | 196.1 | 246.5 | 243.8 | 208.9 | 252.6 | 251.1 | 262.8 | 221.8 | 5 |
| Rest of the world; pension entitlement reserve credit from non-U.S. reinsurers; liability | FA263150005 | 3.6 | 58.7 | 3.1 | 46.9 | 41.9 | 59.6 | 39.3 | 46.6 | 1.8 | 6 |
| All sectors; pension entitlements; liability | FA893150005 | 487.8 | 399.1 | 410.6 | 532.4 | 558.0 | 489.1 | 486.8 | 595.7 | 297.0 | 7 |
| Households and nonprofit organizations; pension entitlements; asset (4) | FA153050005 | 479.6 | 288.0 | 402.2 | 454.6 | 487.7 | 390.6 | 421.7 | 518.5 | 292.9 | 8 |
| Life insurance companies; pension entitlements reserve credit from reinsurers; asset | FA543050005 | 7.8 | 100.1 | 7.7 | 91.4 | 82.3 | 116.0 | 76.6 | 90.8 | 4.1 | 9 |
| Life insurance companies; assumed pension entitlement reserve credit from non-U.S. insurers; liability | FA543151905 | 0.4 | 11.0 | 0.6 | -13.6 | -12.0 | -17.4 | -11.4 | -13.6 | 0.0 | 10 |
| All sectors; IRAs; liability (5) | FA893131573 | 443.5 | 291.6 | 248.5 | 151.7 | -37.1 | 261.5 | 116.9 | 265.3 | ND | 11 |
| U.S.-chartered depository institutions; IRAs and Keoghs; liability | FA763131573 | -13.1 | 21.0 | -13.7 | 124.2 | 190.6 | 141.9 | -42.5 | 206.8 | ND | 12 |
| Credit unions; IRAs; liability | FA473131573 | -0.4 | -0.2 | 3.5 | 2.9 | 3.9 | 3.2 | 3.5 | 0.9 | ND | 13 |
| Life insurance companies; IRAs; liability | FA543131503 | 20.7 | 0.6 | 29.0 | 37.9 | -56.0 | 55.2 | 40.1 | 112.3 | ND | 14 |
| Money market funds; IRAs; liability | FA633131573 | -4.0 | 25.0 | 49.0 | 77.0 | 220.0 | 36.0 | 56.0 | -4.0 | ND | 15 |
| Mutual funds; IRAs; liability | FA653131573 | 81.9 | -6.1 | 80.0 | 27.2 | -320.7 | 144.4 | 53.7 | 231.4 | ND | 16 |
| Households and nonprofit organizations; IRAs; liability | FA153131575 | 358.4 | 251.2 | 100.8 | -117.5 | -74.9 | -119.2 | 6.1 | -282.1 | ND | 17 |
NOTES
- Annuities, including those in IRAs.
- Includes unallocated insurance company contracts beginning 1985:Q4.
- Includes the Thrift Savings Plan, the National Railroad Retirement Investment Trust, and other federal government retirement funds.
- Excludes all individual retirement accounts (IRAs), except those at life insurance companies.
- Asset of the household and nonprofit organizations sector (table F.101). Figures for depositories (lines 12 and 13) include Keogh accounts. Variable annuities in IRAs are included in the life insurance sector (line 14) and excluded from the money market fund and mutual fund sectors (lines 15 and 16).
Last Update: June 10, 2021