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2013 the Best Year on Record for U.S. Pension Gains
Mercer Link to more items from this source
Jan. 3, 2014
"Funding levels of pension plans sponsored by S&P 1500 companies continued their run in 2013, with a further 2% improvement in December, resulting in a funded ratio (assets divided by liabilities) of 95% at the end of the month, up 21% for the year. Over 80% of pension underfunding has been eliminated since the beginning of the year. The collective deficit of $103 billion as of December 31, 2013, is down $454 billion from the estimated deficit of $557 billion as of December 31, 2012."

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