The Western States Office and Professional Employees Pension Fund out of Portland, OR just became the eleventh multiemployer (union) plan to file for benefit cuts under MPRA in an attempt to avoid insolvency.
From their latest 5500 filing here is the plan’s relevant data:
Plan Name: Western State Office and Professional Employees Pension Fund
EIN/PN: 94-6076144/001
Total participants @ 12/31/15: 7,781 including:
Retirees: 3,931
Separated but entitled to benefits: 2,936
Still working: 914
Asset Value (Market) @ 1/1/15: 359,268,671
Value of liabilities using RPA rate (3.51%) @ 1/1/15: $802,164,470 including:
Retirees: $478,948,578
Separated but entitled to benefits: $207,907,650
Still working: $115,308,242
Funded ratio: 44.79%
Unfunded Liabilities as of 1/1/15: $442,895,799
Asset Value (Market) as of 12/31/15: $334,210,200
Contributions: $11,847,576
Payouts: $39,045,991
Expenses: $3,050,665
Burypensions Blog 
Posted by George on March 13, 2017 at 5:15 am
Hard do figure out, but it appears there are multiple Office and Professional Employees International Union (OPEIU) unions. Including a Canadian uniion that split off from the American, if I understand it right over pension issues. The Union may include doctors, I haven’t quite figured that out.
https://en.wikipedia.org/wiki/Office_and_Professional_Employees_International_Union
http://www.opeiu.org/
Canadian:
https://en.wikipedia.org/wiki/Canadian_Office_and_Professional_Employees_Union
http://copesepb.ca/
There is a Western States pension web site but not a union web site.
http://www.wsp.aibpa.com/
I wonder if the Canadian pension scheme is better funded or run than the American. Perhaps their secret is separating healthcare, nationalized, from pension benefits.