@article {Simon86, author = {Dennis I Simon}, title = {Pension-Funding Potholes}, volume = {8}, number = {2}, pages = {86--88}, year = {2005}, doi = {10.3905/jpe.2005.490425}, publisher = {Institutional Investor Journals Umbrella}, abstract = {As we enter what may be another period of intense M\&A deal making, players in the field must begin to realize the issues that surround private defined-benefit pension plans. Many of these are in extremely underfunded positions due to the stock market downturn and falling bond yields. More than 80\% of all defined-benefit plans may be underfunded. These plans require careful due-diligence.}, issn = {1096-5572}, URL = {https://jpe.pm-research.com/content/8/2/86}, eprint = {https://jpe.pm-research.com/content/8/2/86.full.pdf}, journal = {The Journal of Private Equity (Retired)} }