The average corporate pension plan had a funding ratio (the proportion of liabilities covered by assets) of just 72%, down from 81% at the end of 2010.

公司养老金计划的平均提存比(资产占负债的比率)为72%，与2010年底的81%相比有所下跌。

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In 2004, Louisiana was leading the way to reforming the management of public pension plan assets nationally.

FORBES: Louisiana Public Pension Legislative Initiative Failed to Provide Needed Protection

To make this move, you have to work for a company that offers both a 401(k) defined contribution plan and a traditional defined benefit pension plan, and offers the option to roll assets from the former (the DC plan) to the latter (the DB pension).

FORBES: How To Make Your 401(k) Last Forever: The Pension Rollover

Harley raised the pension plan's expected return on assets from an already optimistic 10.3% in 1999 to 10.5% in both 2000 and 2001.

FORBES: Magazine Article