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Pension Finance Update as of December 31, 2013 (PDF)
October Three Consulting Link to more items from this source
Jan. 5, 2014
"One year ago, U.S. pension sponsors faced record underfunding, estimated at $500 billion in total. But a combination of torrid stock markets and rising interest rates erased about $400 billion of underfunding during 2013. The two 'model' plans we track each enjoyed tremendous experience, with traditional 'Plan A' improving 1% during December and 24% for the year, while the more conservative 'Plan B' held steady last month and improved 6% for the year."

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