… pension funding is affected by the profitability, leverage or size of the sponsoring company,
and whether the pension fund’s … as equity is related to the sponsoring company’s leverage. …

… defined benefit company pension funds and 100 sponsoring firms over 1996-… pension funds
have lower cover ratios when (1) their sponsoring company is highly leveraged, (2) the fund…

… financial structure. The chief conclusion, on the basis of data for 7,828 pension plans sponsored
by 1,836 companies and … the pension plans which they sponsor as if these plans had …

… pension plans and the financial situation of the sponsor; and, indirectly, to the debate on issues
related to withdrawal of sponsorship… when the sponsoring company is in financial difficulty…

… and the general incentives to overfund the pension plan. We also illustrate how the incentives
of both the pension plan trustees and the sponsoring …rm are a¤ected by pension plan …

… burdensome pension plan alternative for employers. Employer responsibility to … sponsoring
defined benefit pension plans do have a fiduciary responsibility to adequately fund the plan. …

… private pension plans in the Us . We start by thinking of an employer-sponsored pension plan
as a savings scheme … A defined benefit pension fund is essentially an insurance company …

… pension plans and the financial situation of the sponsor; and, indirectly, to the debate on issues
related to withdrawal of sponsorship… sponsoring company is in financial difficulty, there is …

… Furthermore, we show that pension funds in which employers pay higher contributions …
sponsor characteristics show that pension funds that depend mainly on the employer for financial …

… conflicts of interest happened in two pension funds sponsored state-controlled companies. …
PPFs, including the pension funds statutes and their changes, its financial statements, annual …