Indiana's state employee fund is in fine shape—but the state has long suffered from having one of the most underfunded teachers' pension systems in the country, which was only about 44% funded in 2006. On an aggregate level, Indiana has been uneven in funding its annual required contribution, mostly paying the full amount but sometimes falling short on payments. It is one of seven states that had not completed its actuarial valuation on its non-pension benefits at the time of Pew's report, but the liabilities are likely to be very small because the state is one of only two that offers no retiree health benefits for retirees over age 65. (There are some provisions for retirees who are not yet eligible for Medicare.) For non-pension benefits, this report looked only at state employees, not at teachers.