One way companies are responding to pension underfunding is by making settlements with participants to get them off the books.
FORBES: How Secure Is Your Pension?
2.
Wall Street analysts see a pending pension reform as a test of Mr Uribe's ability to balance the books.
ECONOMIST: Uribe's hour
3.
Given that such outsiders are often paid based on the returns they report, and thus have a huge incentive to cook the books, I suspect that many of the numbers issued by public pension funds are wrong.