WASHINGTON — States’ unfunded liabilities for health care and other non-pension post-employment benefits totaled $545 billion in fiscal 2010, Standard & Poor’s said in a report issued Thursday.

And this amount is likely to grow because only about half the states have set aside any funds to pay for their future accrued actuarial costs, the rating agency warned. The report provides information about OPEB liabilities and funding progress on a state-by-state basis.

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