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Final Defined Benefit Funding Relief: Analysis on How This Legislation May Affect Different Plans (PDF)
Aon Consulting Link to more items from this source
[Guidance Overview]
July 23, 2010
Excerpt: It's easier to discuss this issue by focusing on who is not affected by the new law. Generally the relief may not be significant if:Your plan is overfunded, i.e., you have no current ERISA funding obligation other than (perhaps) normal cost. You must comply with what we call 'funding regime two' ? i.e., to avoid certain penalties (e.g., a restriction on the ability to pay lump sums), you must get funding above 60% or 80%.

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