States are facing more than $1 trillion in unfunded future liabilities related to health and life insurance benefits for their retired employees, a growing shortfall which amounts to about $3,100 for every person in the United States, according to a new report by the American Legislative Exchange Council (ALEC).

The states with the largest OPEB liabilities are California ($166.6 billion), New Jersey ($130.4 billion), New York ($129.3 billion), Texas ($115.7 billion), and Illinois ($64.4 billion, according to the study.

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