Table S-27 - Plans, Participants and Funding of PBGC-Insured Plans by Funding
Ratio (2000) Single-Employer Program
| Funding Ratio |
Plans |
Participants (in
thousands) |
Total Liabilities* (in
millions) |
Underfunding (in
millions) |
| Under 40% |
260 |
0.7% |
14 |
** |
$289 |
** |
$221 |
3.5% |
| 40% - 49% |
192 |
0.5% |
11 |
** |
247 |
** |
135 |
2.1% |
| 50% - 59% |
284 |
0.8% |
48 |
0.1% |
889 |
0.1% |
386 |
6.1% |
| 60% - 69% |
489 |
1.4% |
68 |
0.2% |
1,720 |
0.1% |
591 |
9.3% |
| 70% - 79% |
926 |
2.6% |
183 |
0.5% |
5,634 |
0.5% |
1,328 |
20.8%
|
| 80% - 89% |
1,672 |
4.7% |
634 |
1.9% |
14,007 |
1.1% |
2,055 |
32.3%
|
| 90% - 99% |
2,745 |
7.8% |
1,488 |
4.4% |
44,632 |
3.6% |
1,654 |
26.0%
|
| 100% - 109% |
3,639 |
10.3%
|
3,285 |
9.6% |
98,239 |
7.9% |
--- |
--- |
| 110% - 119% |
3,901 |
11.0%
|
3,671 |
10.8%
|
164,886 |
13.3%
|
--- |
--- |
| 120% - 129% |
3,521 |
10.0%
|
4,177 |
12.2%
|
179,747 |
14.5%
|
--- |
--- |
| 130% - 139% |
3,128 |
8.8% |
3,730 |
10.9%
|
127,392 |
10.3%
|
--- |
--- |
| 140% - 149% |
2,545 |
7.2% |
4,046 |
11.9%
|
178,757 |
14.4%
|
--- |
--- |
| 150% and over |
12,071 |
34.1%
|
12,755 |
37.4%
|
423,295 |
34.1%
|
--- |
--- |
| TOTAL |
35,373 |
100.0%
|
34,108 |
100.0%
|
$1,239,731 |
100.0%
|
$6,369 |
100.0%
|
| UNDERFUNDED |
6,568 |
18.6%
|
2,445 |
7.1% |
$67,416 |
5.4% |
$6,369 |
100.0%
|
| OVERFUNDED |
28,805 |
81.4%
|
31,663 |
92.8%
|
$1,172,315 |
94.6%
|
--- |
--- |
Source: Internal Revenue Service Form 5500 Series Filings for single-employer
plans.
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 2000.
** Less than 0.05 percent.