"For 2015, about 11% of plans had an unfunded liability for 2015 as computed using the smoothed corporate bond rates allowed under current law to discount liabilities and compared with the market value of assets.... Preliminary results for 2016 show an increase in unfunded liabilities -- roughly 27% of plans had unfunded liabilities, compared with 11% for 2015 ... About 25% of plans contributed at least enough to maintain the unfunded liability, while the remaining 59% fell short."  MORE >>