Idaho is a national leader when it comes to keeping up with required annual payments toward long-term pension obligations. It is one of 16 states that has reliably contributed the full amount, as identified by its own actuaries, over the past 10 years. Meanwhile, its non-pension benefits are extremely modest, so the state faces a very small long-term liability for retiree health care relative to other states. With no cash subsidy for retiree health care, its liability comes from the “implicit subsidy” that it provides to retirees by having them participate in the same health plan as younger and healthier active employees.