According to a report published by the National Council on Teacher Quality and EducationCounsel,
Just seven states — Delaware, Nebraska, New York, North Carolina, South Dakota, Tennessee, and Wisconsin — have teacher pension systems that are funded at 90 percent or higher. Of those, only South Dakota and Wisconsin are fully funded.
That said, the state’s pension system received low marks for transparency and flexibility.
South Dakota has the best teacher pension system in the nation, according to report authors.