BNA’s Daily Report for Executives looks to answer this question. Here is an excerpt:
Contributions to defined benefit pension funds could reach an all-time high in 2010 and go even higher in 2011, John Ehrhardt, a principal and consulting actuary in the New York office of Milliman, told BNA Aug. 16.
“We may be looking at over $100 billion of cash going into these plans next year,” Ehrhardt said.
Because many companies used pension funding rules under the Pension Protection Act of 2006 (Pub. L. No. 109-280) to smooth the asset losses they experienced in 2008, those losses will begin to be reflected in 2010 and fully reflected in 2011 with “a big hump” in contributions, Ehrhardt said.