Arkansas seems to have a good handle on its pension system, and has an excellent record of completely funding its annual required contributions. It has been one of 13 states that historically has not required public employees to make an annual contribution for their pension benefits, although a defined benefit plan for new employees enacted in 2005 requires a contribution. All of the state’s pension funds were more than 80% funded in 2006 (the level most experts consider healthy), except for the small state police system, which was 72% funded. Arkansas has a moderate level of retiree health and other non-pension benefits, generally covering 60% of health costs for retirees (compared with 75% for active employees). On a per capita basis (based on state population), its liability is close to the national median.