7 pages. Excerpt: The House and Senate pension funding reform bills both reflect careful consideration of many difficult issues involved in strengthening the funding rules .... .... With respect to proposed legislation ..., it is inevitable that there will be provisions that are inconsistent with its very worthy goals. [T]his document summarizes the key concerns of the American Benefits Council ... with respect to the funding proposals in the Senate (S. 1783) and the House (H.R. 2830).