If the pension fund is less than 90 percent funded over three
consecutive years, or if it is less than 80 percent funded for a
single year, the company must increase its contribution to the pension
portfolio, usually in the form of cash.3
this is one definition sorta
Underfunded Pension Plan Definition (investopedia.com) ...
https://www.investopedia.com/terms/u/underfunded_pension_plan.asp
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