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Fitch Ratings looked at 230 U.S. nonfinancial companies with defined-benefit pension plans and found that 160 of them had plans that were less than 80% funded, Barron’s reports. Fitch said the companies’ median funding level fell to 74.4% last year from 78.5% in 2010. The Pension Protection Act of 2006 cited the 80% funding level as the threshold for “at risk” plans.

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