| FOF Code | Description |
| + FA346403115.Q | Federal government defined benefit pension funds; other current transfers received, contributions received, including implied funding of benefits from holding gains and other changes in assets (Integrated Macroeconomic Accounts) |
| + FA226403115.Q | State and local government employee defined benefit pension funds; other current transfers received, contributions received, including implied funding of benefits from holding gains and other changes in assets (Integrated Macroeconomic Accounts) |