"It is the second lump-sum offer for former U.S. employees ... in the past two years. The new offer is being made to employees who began receiving benefits between Jan. 1, 1994, and April 1, 2014. The offer window will be July 2 until Aug. 22.... As of Dec. 31, the U.S. defined benefit plan, which was frozen at the end of 2006, had a fair value of plan assets of $2.683 billion and projected benefit obligations of $2.931 billion, for a funding ratio of 91.5%. The company contributed $187 million to the plan in 2013."  MORE >>