Table S-27
| Funding Ratio | Participants (in thousands) | Total Liabilities * (in millions) | Underfunding (in millions) | Overfunding (in millions) | ||||
|---|---|---|---|---|---|---|---|---|
| Under 40% | 53 | 0.2% | $775 | 0.1% | $595 | 0.9% | --- | --- |
| 40% - 49% | 70 | 0.2% | 1,086 | 0.1% | 599 | 0.9% | --- | --- |
| 50% - 59% | 321 | 0.9% | 11,743 | 0.8% | 5,138 | 7.7% | --- | --- |
| 60% - 69% | 912 | 2.7% | 19,924 | 1.4% | 6,541 | 9.8% | --- | --- |
| 70% - 79% | 1,942 | 5.7% | 47,572 | 3.3% | 11,369 | 17.1% | --- | --- |
| 80% - 89% | 5,202 | 15.4% | 212,552 | 14.8% | 30,701 | 46.2% | --- | --- |
| 90% - 99% | 5,492 | 16.2% | 231,509 | 16.1% | 11,554 | 17.4% | --- | --- |
| 100% - 109% | 5,928 | 17.5% | 261,843 | 18.2% | --- | --- | $12,155 | 4.8% |
| 110% - 119% | 4,263 | 12.6% | 206,637 | 14.4% | --- | --- | 31,980 | 12.7% |
| 120% - 129% | 3,285 | 9.7% | 160,261 | 11.2% | --- | --- | 40,307 | 16.0% |
| 130% - 139% | 2,394 | 7.1% | 119,835 | 8.3% | --- | --- | 42,808 | 17.0% |
| 140% - 149% | 1,167 | 3.5% | 50,945 | 3.5% | --- | --- | 22,218 | 8.8% |
| 150% and over | 2,775 | 8.2% | 111,817 | 7.8% | --- | --- | 102,207 | 40.6% |
| TOTAL | 33,804 | 100.0% | $1,436,502 | 100.0% | $66,495 | 100.0% | $251,675 | 100.0% |
Source: Internal Revenue Service Form 5500 Series Filings for single-employer plans with 100 or more participants.
Due to rounding of individual items, dollar totals may not add up to totals in other tables and percentages may not add up to 100 percent.
*Vested liabilities have been adjusted to an interest rate that, along with the GAM-83 mortality table, reflects the cost to purchase an annuity at the beginning of 1999.