RT Journal Article
SR Electronic
T1 Pension-Funding Potholes
JF The Journal of Private Equity
FD Institutional Investor Journals
SP 86
OP 88
DO 10.3905/jpe.2005.490425
VO 8
IS 2
A1 Dennis I Simon
YR 2005
UL https://pm-research.com/content/8/2/86.abstract
AB 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.