108 Seriously Underfunded Union Pension Plans - This list of 108 seriously underfunded union pension plans is from a September 2009 report by Moody s. Ideally a plan should be 100 funded or better.
Underfunded Pension Plan Definition Investopedia - Underfunded Pension Plan - Definition of Underfunded Pension Plan on Investopedia - A company retirement plan that has more liabilities than assets. In other words