"Unlike pension plans, governments are not required to contribute to separate trusts to support health-care promises. As a result, only 11 states have funded more than 10% of retiree health-care liabilities ... New Jersey has almost no assets backing one of the largest retiree health-care liabilities of any state -- $63.8 billion. Only eight out of the 30 largest U.S. cities have funded more than 5% of their retiree health-care obligations ... New York City tops the list with $22,857 of unfunded liabilities per household."