Looking for a listing of the S & P 500 companies that are analyze to
have trouble with honoring their pension plans? Recently articles from
FTI conuslting.

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Clarification of Question by intero-ga on 10 Jun 2003 20:40 PDT

The listing of the remaining S &  P companies that in good financial
status with pension fund

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Request for Question Clarification by wonko-ga on 11 Jun 2003 13:39 PDT

Is this what you have in mind?

http://www.benefitcapital.com/OverUnderInfoList/UnderfundedPensionPlansMayPrompt.htm

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Clarification of Question by intero-ga on 11 Jun 2003 15:36 PDT

yes, this is exactly what I had in mind, in addition are their any
sources that would provide that complete listing of these companies?
Thank You, You are excellent

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Request for Question Clarification by politicalguru-ga on 24 Jun 2003 06:30 PDT

Dear Intero

I recommend that unless you are not satisfied from the information
they provided, you'll give Wonko-ga the permission to post their
"request for clarification" as an answer an therefore claim their
researching fees.

"Pension Plans Estimated Underfunded At The End Of 2002 By At Least
50% Equity Market Cap"
http://www.benefitcapital.com/OverUnderInfoList/UnderfundedPensionPlansMayPrompt.htm

I haven't found any public sources with all of the relevant companies.
 There is a Credit Suisse First Boston report by David Zion presumably
available directly from the brokerage with a complete study.
http://forums.transnationale.org/viewtopic.php?p=3687

Note that the 14 companies in the table at www.benefitcapital.com
account for a significant part of the problem.  "Only about 30% of the
companies with plans have deficits that exceed 5% of their
stock-market values, a ratio that implies they have the financial
wherewithal to raise money for their plans, according to a survey by
Morgan Stanley accounting analysts. In fact, the firm estimates that
just 10 companies will account for more than one-third of funding
shortfalls by yearend -- $91 billion of $249 billion in deficits."

"Tripping Over Pension Shortfalls" by David Henry, Business Week, May
14, 2003
http://www.businessweek.com/bwdaily/dnflash/may2003/nf20030514_6402_db014.htm

I hope you find the above information helpful.

Sincerely,

Wonko