"Is Wisconsin's pension system the only one in the nation that's fully funded? ...For the official 2010 and 2011 Wisconsin figures, we turned to a report by the Wisconsin Retirement System's actuarial consultant, which annually calculates the funded ratio. The firm, Gabriel Roeder Smith & Company, reported 99.8 percent funding for year-end 2010. And for year-end 2011, the firm put the Wisconsin fund's funded ratio at 99.9 percent, according to its latest report. The report showed the Wisconsin system at 99 percent or greater since 2003.... It's slightly below 100%, but so close that a respected research organization rounds it up. And no other plan covering general state employees can make that claim."  MORE >>