No, they are not.
Both are considered in the green zone with a long term plan to be fully funded.(source)

The truth about staff pensions. 
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They have virtually no effect on our bottom line, yet they allow us to retain top talent. Risking the loss of our most valued staff could cost us tens of millions in poor decisions and contract negotiations. Want to reduce their accrual rates? Then get ready to pay them much higher salaries to match their for-profit sector counterparts, costing us substantially more.

FIRST, SOME HISTORY:
In the early 2000’s, when SAG-PPHP agreed to cover Screen Actors Guild staff, as the union was bleeding money as a result of rapidly expanding staff benefit costs. At the time, staff benefits were provided through private insurers at significant cost to the union’s general treasury. That means it was OUR dues money paying for it. So it was a tremendous benefit to members when SAG-PPHP agreed to include this small group of additional participants (literally 1% of pensioners and 2% of health plan participants), thereby reducing substantially the amount of member dues money that the union had to spend to pay for staff benefits. This freed up money for our union to focus on members. 
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All of this happened under different (previous) union leadership but still, the changes to staff benefits had to be accepted by the then-current employees of SAG, including by the many internal unions that represent our staff across the country. There were commitments made to our employees about their benefits at that time and in the future. Accordingly, the pension benefit, including such things as the accrual rate for staff, cannot simply be yanked away. The union trustees surely understand the complexity of this issue and we should all understand the tremendous benefit to members to have great benefits for our staff at limited cost to the union and minimal costs to the Plans.
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IMPORTANTLY, having good benefits for our employees has helped us stop Producers from poaching our best staff and has SAVED our union money. In the past 5 years, Netflix, CBS, NBC and others have lured our staff away – after we spent time and money to train them in the business – with higher salaries, big bonuses and company stock. This is not good for members and we don’t want to go back to being the training camp for future studio executives. Having an excellent benefits package for our staff – the people who negotiate and enforce your contracts, protect and distribute your residuals and look out for you in myriad other ways – helps us retain them in the face of competition from studios, advertisers, law firms and other companies. If the union reduces their benefits, then it will have to offset that loss with higher salaries – salaries that come directly out of your dues money. In other words, it will cost members more money.

KEEP IN MIND:
Staff are our representatives, negotiators and contract enforcers. They’re prohibited from competing for our jobs, they don't earn residuals or royalties, and they could make twice as much money working against us at a studio or network. It is absolutely paramount that we attract and retain the best possible staff to fight day in and day out on our behalf.
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ACCRUAL RATES:
SAG took a big hit in 2008 by refusing to negotiate a new TV/Theatrical contract which lost SAG members over $100 million in pay raises and SAG Pension BENEFIT contributions. MF(the same people) were leading SAG. At that time both staff and members had the same accrual rate (3.5%).
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The plans took an almost catastrophic hit due to a plunge in contributions from losing TV to AFTRA, in addition to the implosion of the financial markets. In order to keep the plans on stable footing, the Trustees elected to lower members’ accrual rate to 2% with the long-term goal of raising it back to 3.5%.

Contrary to statements about residuals disappearing, UFS is leading the way in improving our residuals structure in HBSVOD.

The truth is complicated, but it’s important to note that with the markets evolving (fewer network reruns, etc.) we are focused on improving residuals in the areas where we see dramatic growth; like HBSVOD, where a show may live for years. 

In 2017 we successfully improved the Episodic/TV streaming residual formula.

In short, no.

The Pension and Health plans are entirely separate from SAG-AFTRA.

50% of the trustees on all three plans (SAG-AFTRA HEALTH, SAG Pension and AFTRA Retirement) are union appointed. Management (AMPTP, JPC) has the other 50%, which means agreements have to be made between both sides to make changes to the plans.

In other words, the union trustees and management trustees must negotiate changes to these plans: they are not unilaterally decided solely by the union’s trustees.

The national board appoints our union-side trustees through nomination and voting. The names of the trustees are on each of the different plan pages under the “about” tabs.

Being a trustee requires the member to accept personal financial responsibility for any malfeasance to these plans: it is not a responsibility to be taken lightly, which speaks volumes for the integrity that comprises our trustees.

We have past presidents, past secretary-treasurers, past officers, members-at-large and a couple of executive staff on our trustee side.

Trustees must also participate in continuing trustee education.

In order to purchase a building, we must first ensure that contract enforcement, contract negotiations, and building a solid reserve fund are in place.

When MF was leading SAG, they put the union in a deep financial hole. After the merger with AFTRA, we have been slowly and steadily repairing the union’s finances and building a reserve fund so that we are prepared in the event of a strike.

SAG-AFTRA has completed initial research and found that there are no buildings currently available that are big enough, affordable enough, and offer easy accessibility to the membership to house our headquarters.

SAG-AFTRA will continue to evaluate the feasibility of purchasing a building, but in the meantime our current lease is below the market rate and a responsible expenditure of our funds.

It is centrally located, close to the studios, and easily accessible to a substantial portion of the membership.

SAG-AFTRA is a nationwide union with 25 locals and offices throughout the country.

We always want members getting involved and taking an interest in what is going on at the union.

Our recent commercials contract is a success story, and a prime example of member involvement.

The union created the #adsgounion campaign, instituted painstaking step-by-step processes from monthly meetings, and actively engaged in member outreach to get members onboard and involved.

Result: a game-changing commercials contract which is already BRINGING ADVERTISERS BACK TO THE CONTRACT

We have recently promulgated a new Low Budget, platform agnostic approach to low budget production. It includes substantial pay raises for members and wages indexed to our master contract. 

The SPA (Short Project Agreement) gives member producers more flexibility in shooting low budget projects without leaping through too many hoops.

The signatory process still needs improvement and remains something we are focused on to make it more responsive and communicative to both producers and members.