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2012 Pension Funding Study, by Milliman
Milliman 
Mar. 29, 2012
"As expected, declining discount rates in 2011 (including a historic year-end low of 4.80%) drove the pensions of the Milliman 100 companies to a record year-end 2011 funding deficit of $326.8 billion -- a $94.7 billion increase over the year-end 2010 funding deficit of $232.1 billion. It is the largest deficit in the 12-year history of the Milliman Pension Funding Study."
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