"The PBGC's methods and assumptions produce a reasonable representation of its current obligation and deficit. New sources of income to address the deficit should be explored, but immediate premium increases on plan sponsors are not necessary or appropriate and could be counterproductive. Rising interest rates would have a favorable effect on the deficit but would be unlikely to eliminate it. There is no immediate crisis, assets are sufficient to pay benefits for many years and the funded ratio has held above 70 percent. Priority should be placed on developing a premium structure that reflects the risk that plans pose to the system with respect to future terminations."