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Home > Releases > Z.1 Financial Accounts of the United States > Pension Funds; Other Current Transfers Received, Change in Benefit Entitlements from Defined Benefit Plans, Including Implied Funding of Benefits from Holding Gains and Other Changes in Assets (IMA), Transactions

Pension Funds; Other Current Transfers Received, Change in Benefit Entitlements from Defined Benefit Plans, Including Implied Funding of Benefits from Holding Gains and Other Changes in Assets (IMA), Transactions (BOGZ1FU596403045A)

Observations

2025: 297,882
Updated: Sep 11, 2026 1:31 PM CDT
2025:  297,882  
2024:  270,158  
2023:  473,335  
2022:  288,803  
2021:  260,729  

Units:

Millions of U.S. Dollars,
Not Seasonally Adjusted

Frequency:

Annual,
End of Period

Fullscreen

Notes

Title Release Dates
Pension funds; other current transfers received, change in benefit entitlements from defined benefit plans, including implied funding of benefits from holding gains and other changes in assets (IMA), Flow 2019-03-07 2020-03-11
Pension Funds; Other Current Transfers Received, Change in Benefit Entitlements from Defined Benefit Plans, Inlcluding Implied Funding of Benefits from Holding Gains and Other Changes in Assets (IMA), Transactions 2020-03-12 2023-09-07
Pension Funds; Other Current Transfers Received, Change in Benefit Entitlements from Defined Benefit Plans, Including Implied Funding of Benefits from Holding Gains and Other Changes in Assets (IMA), Transactions 2023-09-08 2026-09-11
 
Source    
Board of Governors of the Federal Reserve System (US) 2019-03-07 2026-09-11
 
Release    
Z.1 Financial Accounts of the United States 2019-03-07 2026-09-11
 
Units    
Millions of Dollars 2019-03-07 2026-01-08
Millions of U.S. Dollars 2026-01-09 2026-09-11
 
Frequency    
Annual 2019-03-07 2026-01-08
Annual, End of Period 2026-01-09 2026-09-11
 
Seasonal Adjustment    
Not Seasonally Adjusted 2019-03-07 2026-09-11
 
Notes    
Source ID: FU596403045.A

For more information about the Flow of Funds tables, see: https://www.federalreserve.gov/apps/fof/Default.aspx

For a detailed description, including how this series is constructed, see: https://www.federalreserve.gov/apps/fof/SeriesAnalyzer.aspx?s=FU596403045&t=

2019-03-07 2019-12-11
Source ID: FU596403045.A

For more information about the Flow of Funds tables, see the Financial Accounts Guide (https://www.federalreserve.gov/apps/fof/Default.aspx).

With each quarterly release, the source may make major data and structural revisions to the series and tables. These changes are available in the Release Highlights (https://www.federalreserve.gov/apps/fof/FOFHighlight.aspx).

In the Financial Accounts, the source identifies each series by a string of patterned letters and numbers. For a detailed description, including how this series is constructed, see the series analyzer (https://www.federalreserve.gov/apps/fof/SeriesAnalyzer.aspx?s=FU596403045&t=) provided by the source.

2019-12-12 2026-01-08
Financial Accounts Guide (https://www.federalreserve.gov/apps/fof/Default.aspx).
With each quarterly release, the source may make major data and structural revisions to the series and tables. These changes are available in the Release Highlights (https://www.federalreserve.gov/apps/fof/FOFHighlight.aspx).
In the Financial Accounts, the source identifies each series by a string of patterned letters and numbers. For a detailed description, including how this series is constructed, see the series analyzer (https://www.federalreserve.gov/apps/fof/SeriesAnalyzer.aspx?s=FU596403045&t=) provided by the source.



 2026-01-09 2026-09-10
Financial Accounts Guide (https://www.federalreserve.gov/apps/fof/Default.aspx).
With each quarterly release, the source may make major data and structural revisions to the series and tables. These changes are available in the Release Highlights (https://www.federalreserve.gov/apps/fof/FOFHighlight.aspx).
In the Financial Accounts, the source identifies each series by a string of patterned letters and numbers. For a detailed description, including how this series is constructed, see the series analyzer (https://www.federalreserve.gov/apps/fof/SeriesAnalyzer.aspx?s=FU596403045&t=) provided by the source. To easily map the Board series IDs to FRED series IDs, see the DDP-FRED crosswalk (https://www.federalreserve.gov/data/data-download-fred-information.htm).



2026-09-11 2026-09-11

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Amounts owed to a business; regarded as assets. Gains/Losses Transfers Pension Benefits Integrated Macroeconomic Accounts Transactions Assets Z.1 US Financial Accounts Board of Governors Annual Nation Public Domain: Citation Requested United States of America Not Seasonally Adjusted