TY - JOUR T1 - Pension-Funding Potholes JF - The Journal of Private Equity SP - 86 LP - 88 DO - 10.3905/jpe.2005.490425 VL - 8 IS - 2 AU - Dennis I Simon Y1 - 2005/02/28 UR - https://pm-research.com/content/8/2/86.abstract N2 - 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. ER -