So its like comparing 50 rotten apples to see which is the most edible?  But you are right, PERS is in the top ten of the 50 states for financial strength because it continues to suck tax dollars at the expense of every other budget item.  Your solution to the financial impasse; raise taxes first to ensure PERS remains solvent and then raise taxes for everything else.  Sounds like the beginning idea for a great democratic campaign slogan.