Corporate pension plan funding increases - Pensions and Investments The funded status of the top 100 U.S. corporate pension plans improved for the second year in a row in 2010 following a precipitous drop due to the 2008 financial crisis, according to Pensions & Investments' review of annual reports. The aggregate funded ratio of the top 100 plans rose to 86.1% in 2010 from 83.9% in 2009. The plans had an aggregate funding deficit of $167.3 billion, compared with $180 billion in 2009. United Parcel Service Inc., Atlanta, made the second largest contribution in 2010, at $3.1 billion. The firm reported plan assets of $20.1 billion and $21.3 billion in PBO, for a funding ratio of 94.1% as of Dec. 31, up from 86.4% at the end of 2009. The plan sponsor contributed an additional $1.2 billion in January.