PT - JOURNAL ARTICLE AU - Dennis I Simon TI - Pension-Funding Potholes AID - 10.3905/jpe.2005.490425 DP - 2005 Feb 28 TA - The Journal of Private Equity PG - 86--88 VI - 8 IP - 2 4099 - https://pm-research.com/content/8/2/86.short 4100 - https://pm-research.com/content/8/2/86.full 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.