Related by context. All words. (Click for frequent words.) 61 underfunded pension 57 unfunded obligations 56 unfunded pension 55 underfunded pensions 55 underfunding 53 unfunded liability 53 pension 53 unfunded liabilities 52 OPEB liabilities 51 unfunded retiree 50 insures pensions 49 unfunded pensions 49 OPEB liability 49 noncash accounting 49 shortfalls 48 postretirement obligations 48 undercapitalization 47 muni defaults 47 Underfunded pension 47 multiemployer plans 47 PBGC 47 underfinanced pension 47 OPEB obligations 47 spokesman Randy Clerihue 46 OPEBs 46 structural imbalance 46 Rescap 46 overfunded pension 46 unfunded accrued 46 KPERS 46 budget shortfalls 45 givebacks 45 multiemployer pension plans 45 hedge fund blowups 45 UAAL 45 shortfall 45 nonpension 45 undercapitalisation 44 budget deficits 44 whistle blower Diann Shipione 44 faulty bookkeeping 44 Underfunding 44 PBGF 44 budgetary shortfalls 44 unfunded actuarial 44 Patent expirations 44 bankruptcy reorganizations 44 disorderly liquidation 43 unfunded actuarial liability 43 budget shortfall 43 NYCERS 43 chronic underfunding 43 subprime mortage 43 liabilities 43 workers' comp 43 Joshua Rauh 43 pensions 43 Cal PERS 43 prefund retiree health 43 OPEB 43 Salaried retirees 43 spokeswoman Evelyn Tatkovski 43 asbestos litigation 43 nonunion retirees 43 solvency deficiency 43 mis pricings 43 bankrupty 43 Gene Saffold 43 debtload 43 restatements 43 deficits 43 multiemployer 43 Unfunded liabilities 42 cyclical downturns 42 solvency 42 severance payouts 42 Rod Lache 42 Wage freezes 42 Bethlehem Steel retirees 42 AHERF 42 outyear 42 unbudgeted expenditures 42 retirees 42 PERS TRS 42 overexpenditures 42 overcapacity 42 CEO Doug Steenland 42 misclassifications 42 TMRS 42 payroll withholdings 42 VEBAs 42 PPF levy 42 OPEB obligation 42 liabilites 41 unbudgeted expenses 41 noncash charge 41 CALPERS 41 MBIA insured 41 worker misclassification 41 StanCERA 41 Teachers Retirement Fund 41 CalPERS CalSTRS 41 NHRS 41 TARP infusions 41 flightless limbo 41 Yusuke Ueda 41 upwardly spiraling 41 Clerihue 41 PSERS 41 Mcare Fund 41 Radiation Exposure Safety 41 Pension Benefits 41 unfunded actuarial accrued 41 Company noncontributory defined 41 Jeffrey Speicher 41 underfinancing 41 bankruptcy 41 idled factories 41 Social Security actuaries 41 CalPers 41 financial straits 41 Lemos Stein 41 Pension Benefit Guarantee 41 NMI Retirement Fund 41 Kirk Ludtke 40 collective bargaining agreements 40 AIGâ 40 Layoffs furloughs 40 debt 40 SUTA dumping 40 postretirement benefit liabilities 40 underfunded 40 employee misclassification 40 defi cit 40 redefaults 40 Enron debacle 40 Idaho PERSI 40 Rouseys 40 misdated options 40 overfunding 40 widening inequality 40 Cembalest 40 clawback provision 40 Group Inc ABK.N 40 bankruptcy filing 40 misdated stock 40 uncollectible debts 40 collateralization tests 40 Steven Kandarian 40 CalPERs 40 recissions 40 uncollected receivables 40 Laurence Msall president 40 uncollectable receivables 40 overspending 40 issuing IOU 40 Pension Benefit Guaranty 40 inefficiencies 40 illiquidity 40 liquidity crunch 40 noncontract employees 40 layoffs 40 benefits OPEB liability 40 retooling shutdowns 40 Understaffing 40 Charles EF Millard 40 tort claimants 40 insolvent 40 arbitrated settlement 40 Lehman LEHMQ.PK 40 workers' compensation 40 unfunded 40 adjustments COLAs 40 misclassification 40 staffing shortages 40 multiemployer pension 40 Leo Mullin 40 Sem Parent 40 overpayments 40 chronic understaffing 40 underperformance 40 counterparty exposures 39 Delphi salaried retirees 39 Experi Metal Inc. 39 payless paydays 39 liablity 39 policyholder surplus 39 Presenteeism 39 wrongway bets 39 PBGC insures 39 Unfunded pension 39 overfund 39 Unfunded pension liabilities 39 Ladenburg Thalmann Bove 39 Employees Retirement System 39 Sidamon Eristoff 39 Expensing options 39 functionally bankrupt 39 CDO writedowns 39 Comptroller Hevesi 39 Overcapacity 39 understaffing 39 unfunded entitlement 39 salaried retiree 39 structural imbalances 39 VEBA 39 severely undercapitalized 39 TVA ratepayers 39 prebankruptcy 39 Jon Langenfeld 39 subprime meltdown 39 bankruptcies 39 CDO write downs 39 overfunded pension fund 39 Phyllis Molchatsky 39 NYC OTB 39 payless payday 39 overfunded 39 procyclicality 39 mispricings 39 mismangement 39 Teachers Pension 39 enacting tort reform 39 Multiemployer 39 layoffs furloughs 39 misstatements 39 overruns 39 selling noncore assets 39 uncollected fines 39 Teachers Retirement System 39 Shortly afterward Parmalat 39 ITIN filers 39 workers comp 39 Eugene Wedoff 39 mortage backed 39 MBIA insures 39 Unfunded pension liability 39 carveout 39 SarbOx 39 Gary Pastorius 39 nondeductible expenses 38 TruPS CDOs 38 Fedchun 38 AFJPs 38 vastly underfunded 38 clawback lawsuits 38 multiemployer defined 38 overstaffing 38 Sean Werdlow 38 muni bond defaults 38 Ambac insured 38 deficit 38 nonrecourse financing 38 Backover 38 nonwage 38 prefund 38 Ambac insures 38 nonreporting 38 DIP lenders 38 healthinsurance 38 Chief Executive Glenn Tilton 38 furloughs 38 ReDCo 38 Unlimited #G/#G 38 muni issuers 38 subprime mortgage crisis 38 circulation overstatement 38 imposing unpaid furloughs 38 Corp. ENRNQ 38 bond indentures 38 accounting improprieties 38 Workers comp 38 mismanagement 38 incarcerating undocumented immigrants 38 pretax writedowns 38 Thruway tolls 38 regulator Consar 38 bureaucratic snafu 38 bankruptcy reorganization 38 Derchin 38 SDCERS 38 Voluntary Employee Beneficiary Associations 38 underpayments 38 maturity mismatches 38 Tokyo Shoko 38 nonunion employees 38 Employee Retirement System 38 Like Barbour Buenzow 38 FHLBs 38 disgorgements 38 Gerdano 38 accountant Arthur Andersen 38 postretirement benefit 38 Negative Rating Outlook 38 massive taxpayer bailouts 38 writedowns 38 unprofitability 38 expense ratios MERs 38 chronic absenteeism 38 defecits 38 Brugere Trelat 38 Robert Lacoursiere 38 Mariana R. Pfaelzer 38 UAL Corp. parent 38 muni bond issuers 38 Doug Steenland 38 Unpaid bills 38 Corp. DPHIQ 38 contractually mandated 38 FSDs 38 TRANs 38 bonusgate 38 Pension 38 bankrupt SemGroup LP 38 underinsurance 38 self insured retentions 38 massively underfunded 38 postemployment benefits 38 hefty writedowns 38 constitutional infirmities 38 underspending 38 subprime mortgage debacle 38 Foreclosures skyrocketed mortgage 38 accounting gimmicks 38 incarcerating illegal aliens 38 Hank Halter 38 FOFs 38 FRBNY Facility 37 unforeseeable circumstances 37 accounting irregularities 37 BNC Mortgage unit 37 underfunds 37 interfund borrowing 37 debt maturities 37 nonsalary 37 Corp. OOTC DPHIQ 37 Calstrs 37 spokeswoman Karen Rugen 37 recoup overpayments 37 underrecoveries 37 structurally imbalanced 37 reaudit 37 Pink Sheets DALRQ 37 wage freeze 37 Mounting defaults 37 Richard Ferlauto AFSCME 37 UAL Corp. UALAQ 37 nonfilers 37 Ms. Borzi 37 underfund 37 Public Employee Retirement 37 highly leveraged 37 Governmental Accountability Office 37 losses 37 Finish Line Genesco 37 noninvestment 37 Northwest NWAC 37 Unfunded 37 Finra arbitration 37 CEO Gerard Arpey 37 improper backdating 37 AIK Comp 37 overcollateralization tests 37 VRDOs 37 CalPERS 37 Windfall Elimination Provision 37 glaring inequity 37 analyst Ray Neidl 37 ABCP trusts 37 profligate spending 37 McPier 37 noninsurance 37 OPEB expense 37 Repo #s 37 OTC BB UAIRQ 37 restate financials 37 NYCOTB 37 Jerry Grinstein 37 TRSL 37 Swelbar 37 severance accruals 37 UAW VEBA 37 inequities 37 unfavorable payor mix 37 TARP repayments 37 inaction jeopardizes 37 fiscals #-# 37 underreporting 37 fiscally ailing 37 Medi Cal reimbursements 37 nonrepresented employees 37 lump sum payments 37 bankrutpcy 37 subprime collateralized debt 37 Lax oversight 37 Cliff Guffey 37 overextending itself 37 MCARE 37 ADAPs 37 Chief Executive Doug Steenland 37 Lyondell Chemical 37 bank ruptcy 37 systemic 37 unsecured nonpriority claims 37 Hiring freezes 37 Employees Pension Plan 37 Steven Bensinger 37 UAL.N 37 severely underfunded 37 dissaving 37 #,#.# #,#.# Prepaid 37 Pink Sheets NWACQ 37 risk averseness 37 red ink 37 RH Donnelley Corp 37 lay offs 37 write downs 37 covenant lite deals 37 BestWire Feb. 37 Claudia Baucus 37 SBP DIC offset 37 material misstatements 37 defeasing 37 mispricing 37 trustee liquidating Madoff 37 Kurtter 37 inadequately capitalized 37 misallocate 37 Fund AICF 37 multibillion dollar write downs 37 overleveraging 37 unfunded superannuation 37 prepackaged bankruptcies 37 c Relates 37 undervaluation 37 cost overruns 37 interfund transfers 37 reopener 37 interfund loans 36 basically exhausts 36 subprime lending 36 Fairholme Capital 36 unsecured debtholders 36 Chronic underfunding 36 Unsecured creditors owed 36 Restatements 36 lump sum distributions 36 utility shutoffs 36 Mareane 36 idlings 36 reinsurance recoverable 36 actuarial valuations 36 OASDI 36 PGBC 36 structural deficiencies 36 hedge fund redemptions 36 Monoline insurers 36 involuntary furloughs 36 Rev. Rul 36 Credit raters 36 soured mortgages 36 cutbacks 36 overcharges 36 existing indebtedness Sensient 36 undue prejudice 36 Privatizing Social Security 36 Bear Sterns Lehman Brothers 36 verbal missteps 36 defict 36 Colleen Mesler 36 ERISA fiduciaries 36 Bernie Madoff scandal 36 untreated bipolar disorder 36 guaranty insurers 36 rating downgrades 36 BGE ratepayers 36 Bridgecorp collapsed 36 Gregg Overman spokesman 36 Issuing MTP helps 36 LTCM hedge fund 36 Treasurer Paolo Tonucci 36 lender SFCG 36 frivolous malpractice lawsuits 36 Airline Forecasts 36 invisibles surplus 36 issuers defaulted 36 Undertreatment 36 Nacil 36 deficiencies 36 covenant breaches 36 Teikoku Databank Ltd. 36 Syncora Holdings 36 becomes amendable 36 nonmortgage debt 36 GimmeCredit 36 FRS# 36 TennCare recipients 36 file FBARs 36 tarmac stranding 36 Bernard Madoff scandal 36 unrealized losses 36 sewer overflows 36 Proposition #âÑ# 36 inaction 36 Employee Pension 36 deductibles copayments 36 distressed subprime mortgages 36 restructuring 36 ERISA 36 governmentā 36 Appaloosa Cerberus 36 imbalances 36 Vince Snowbarger interim 36 Rob Hinchliffe 36 cramdowns 36 Bankruptcy 36 overbillings 36 Aloha Airgroup Inc. 36 Tokyo Shoko Research 36 undercapacity 36 giving shortshrift 36 refinance maturing debt 36 subprime 36 backruptcy 36 dot.com collapse 36 undercompensated 36 Airways UAIRQ 36 nonpayments 36 Newark Del. assembly 36 bloated inventories 36 repaying TARP 36 overexpansion 36 FSAH acquisition 36 CEO Elliot Sander 36 rolling brownouts 36 unfunded mandates 36 glaring inequities 36 spokesman Chuck Hartlage 36 Mr. Kelertas 36 Beneficiary Associations 36 Stelco 36 unsecured debt 36 loss NOL carryforward 36 Clawbacks 36 Susan Urahn managing 36 habitual inferiority complex 36 bailout 36 outsize bonuses 36 Ameripay 36 Fannie NYSE FNM 36 underpayment 36 Salary freezes 36 Delphi DPHIQ 36 RIPEC 36 multistate corporations 36 EVCI 36 payouts 36 UAL 36 Hitoshi Kuriyama 36 raising turnpike tolls 36 woes besetting 36 bondholders 36 underbudgeted 36 lossess 36 postretirement benefit OPEB 36 lossses 36 Morningstar Kinnel 36 expert Graef Crystal 36 fiscally unsound 36 uninsurance 36 bureaucratic inefficiencies 36 spokesman Stephen Madarasz 36 Corus Bankshares Inc. 36 John Pincavage 36 Gene Dodaro acting 36 Upstate Revitalization Fund 36 bankrupcty 36 payraise 36 lax supervision 36 STMG Holdings 36 LoPucki 36 unremedied 36 comptroller Alan Hevesi 36 woes 36 furloughing 36 Middlesex Retirement System 36 JT Battenberg III 36 Morics 36 COPS grants 36 layoff 36 CanagaRetna 36 Medicare reimbursements 36 fiscal irresponsibility 36 sewage overflows 36 PMRS portfolio 36 Unfunded mandates 36 MDL Capital 36 ES Bankest 36 liquidity 36 Executive Compensation 36 carrybacks 36 stagehands ranges 36 Pension Plans 36 Disability Benefits 36 sudden acceleration recalls 36 uncover Bernard Madoff 36 Bruce Harting 36 uterine ruptures 36 subprime mortgage 36 Jim McTevia 36 MBIA 36 Chief Executive Ramani Ayer 36 UAL Corp. 36 Fare hikes 36 external imbalances 36 BOSTON Putnam Investments 36 prefunded 36 postretirement benefit obligations 36 Vincent Snowbarger 36 Robutrad scandal 36 Michael Derchin 36 HIH collapse 36 shoddy bookkeeping 36 troubles afflicting 36 Bankruptcies skyrocketed 36 Lucian Bebchuk Harvard 36 MBIA MBI 36 BSC.N Quote Profile Research 36 bankruptcy protection 36 clawback provisions 36 nontax revenues 36 overborrowing 36 financial 36 steering rods 36 costly taxpayer bailouts 36 Overspending 36 involuntary mobilizations 36 incentive LTI 36 SBLIC 36 PricewaterhouseCoopers PWC.UL 36 postemployment 36 Workers Compensation Insurance 36 Chief Executive Bruce Lakefield 36 AMR.N Quote Profile Research 36 contractual subordination 35 engulfed Enron WorldCom 35 thinks Fuddrucker 35 wheelchair Odetta 35 pretax 35 cyclical downturn 35 FRS# accounting standard 35 IPERS 35 Singaporeâ 35 Douglas Steenland 35 Kurt Sanger 35 FDIC Deposit Insurance 35 wasteful duplicative 35 scalebacks 35 liquidate REO 35 Dayacap 35 Stephen Sandherr 35 A. Kandarian 35 inadequacies 35 overindebtedness 35 nyse MBI 35 flattening yield curve 35 Declining enrollments 35 Ms. Nappier 35 RRIF withdrawals 35 Municipal Retirement System 35 Medically Indigent Program 35 HSBC Mahendran 35 undercollateralized 35 Predatory lending 35 Old Carco 35 Downare buffalo 35 b Relates 35 exected charges 35 spokesman Mark Perkiss 35 Amalgamated Bank 35 WorldCom MCI 35 inequity 35 origination volumes 35 prepetition 35 Universities Retirement System 35 FDIC Bair 35 parent MAIR Holdings 35 dreary sameness 35 Debt Affordability 35 ABCPs 35 souring mortgages 35 bankrupt 35 loss carrybacks 35 restructure 35 noncash pretax charge 35 CalSTRS 35 materially misstated 35 Chief Executive Richard Syron 35 Radical Bunny 35 Tatkovski 35 Dean Brasser 35 Everspan 35 SHFAs 35 Qimonda insolvency 35 Nonunion 35 eliminate accidental needlestick 35 Enron WorldCom Adelphia 35 Barracuda Caratinga 35 Picower estate 35 CEO Glenn Tilton 35 muni bond 35 tollpayers 35 Stephen E. Sandherr 35 yawning deficits 35 WorldCom debacles 35 fiscally strapped 35 Podgursky 35 Fireman Retirement System 35 prosecutorial overreaching 35 industrial solvents TCE 35 Qimonda QI 35 Anil Kashyap 35 unmanageable workloads 35 Aleritas 35 contractually compelled 35 Ann Visalli 35 billionin 35 L. Tersigni 35 racial inequity 35 WorldCom 35 Novy Marx 35 Chiames 35 egregious willful 35 comptroller Hevesi 35 Werkheim 35 Kandarian 35 Homebanc 35 FII outflows 35 Joshua Gotbaum 35 Thomas Nitido 35 artificially deflating 35 IndyMac depositors 35 noncontributory 35 Continuing Resolutions 35 Corp NWA.N 行情 35 OTC LEHMQ 35 Susan Donofrio 35 WARN Act 35 Laurence Msall 35 morale Lobel 35 lifelong stammer 35 circulation misstatements 35 Unpaid furloughs 35 NCSLT #-# 35 UAL Corp 35 Thublin 35 Greeceā 35 Coingate 35 wage rollbacks 35 pen sion 35 debt.The 35 temporary shutdowns 35 Spokesman Kurt Ebenhoch 35 subprime mortgage meltdown 35 representations warranties covenants 35 salaried retirees 35 deemed undercapitalized 35 Brenda Voet spokeswoman 35 AMR.N 35 NYSHIP 35 overstretched borrowers 35 defunct Swissair 35 deficiency 35 misdeeds 35 IndyMac IMB 35 nonvested 35 sanitary sewer overflows 35 Vikram commensurate 35 Visteon Corp. VC.N 35 intercompany receivables 35 Nigel Dally 35 redefault 35 NYSIF 35 OEFC 35 treasurer Onorio Colucci 35 borrowable resources 35 NCO GROUP INC. 35 nontax revenue 35 Airways UAIR 35 nonlabor 35 preretirees 35 theproblem 35 unfinanced 35 disinflationary forces 35 inefficiency 35 defaults 35 underinvesting 35 Minot derailment 35 Firmwide assets 35 ballooning deficits 35 Bloom Raskin 35 NOL carryforward 35 VanDerhei 35 retiree 35 nonuniformed employees 35 covenant ratios 35 Hilzenrath 35 EMEA Subsidiaries 35 Wasteful spending 35 systemically risky 35 linked menopause hormones 35 refinance maturing 35 Tax 35 DAC unlocking 35 finacial crisis 35 Unfunded Liability 35 Thomas Ajamie securities 35 restatement 35 Firemans Fund 35 subprime writedowns 35 leveraged buyouts LBOs 35 creditors 35 JPM Loading 35 wildly overstated 35 nonunionized 35 Mexican peso devaluation 35 fiscal 35 Shelly Lombard 35 Reschovsky 35 Bankr. SDNY 35 defease 35 Tanchek 35 claimholders 35 balance sheet 35 chairman Jay Walder 35 Don Carty 35 Defined Benefit DB 35 grossly misstated 35 Vince Snowbarger 35 Deryck Palmer 35 bedbug outbreaks 35 Medically Needy Program 35 BNC Mortgage LLC 35 unintended sudden acceleration 35 Mandy Bermudez 35 NCUSIF 35 failures 35 Gerald McCaughey 35 nonbankruptcy 35 C. difficile outbreak 35 Rent Leveling Board 35 Crisis Inquiry Commission 35 President Ron Gettlefinger 35 Jennifer Vey 35 Chief Executive JT Battenberg 35 Retirement Administrators 35 AremisSoft 35 TBTF banks 35 O'Hare Modernization Project 35 suspend redemptions 35 bankrupcy 35 euro regionā 35 fundâ 35 ABCP issuers 35 subordinated noteholders 35 mortgage defaults 34 covenant defaults 34 Leslie Bromwell 34 economic downturn 34 Mr. Swetlishoff 34 EUTF 34 woes afflicting 34 unmanageable caseloads 34 postwar recessions 34 Governmental Accounting Standards 34 partsmakers 34 UAW Gettelfinger 34 Retiree Benefits 34 Stelco TSX STE.A 34 asset writedowns 34 Controller Alan Hevesi 34 Priya Mathur 34 fraudulent conveyance 34 FYs 34 Auditor Ron Mantini 34 Skoutelas 34 Enron WorldCom 34 Schlomach 34 Davidson Kempner Capital 34 belt tightening 34 methodological weaknesses 34 mismanagement nepotism 34 fare hikes 34 R. Wedoff 34 racial disparity 34 Whitney Eichinger spokeswoman 34 Donald T. Nicolaisen 34 mental illness Barzee competency 34 Delphi DPH 34 Napocor debts 34 downturn 34 PEEHIP 34 perpetuate bailouts 34 ulterior motivation 34 PBCG 34 Anders Lindall 34 Listeria outbreak 34 overspends 34 Mr. Hatzius 34 Asarco creditors 34 accounts receivable balances 34 E2 Acquisition 34 Micronutrient deficiencies 34 Explorer rollovers 34 Harrisburg incinerator 34 Automobile Workers 34 Employees Retirement System NYCERS 34 overpayment 34 Senior Secured Floating Rate 34 embezzlements 34 Homebuilder Centex Corp. 34 Postretirement Benefits 34 subprime mortages 34 Ron Gebhardtsbauer 34 Bryan Marsal 34 securitized pools 34 debts 34 salary rollbacks 34 narrowly averted bankruptcy 34 Ambac MBIA 34 Allenport plant 34 Molchatsky 34 Homebuilder PulteGroup Inc. 34 p laintiffs 34 voluntary prepayment 34 contingent liabilities 34 Worker Adjustment Retraining Notification 34 carryback 34 gaping loopholes 34 slowdowns saddled 34 OTS examiners 34 nonworking spouses 34 Melvyn I. 34 Menasha Utilities 34 CS Tremont 34 souring loans 34 overstatements 34 deductibles copays 34 CEO Leland Brendsel 34 Bears Stearns Cos. 34 OCERS 34 Legislature enacts midyear 34 IMRF 34 releasing nonviolent offenders 34 Delta prepetition unsecured 34 Ponzi schemer Bernard Madoff 34 Irelandâ 34 nonmanagement 34 FrontPoint Partners LLC 34 US4 trillion 34 spokeswoman Becky Sanch 34 AIG 34 currency remeasurement 34 severance outplacement 34 balancesheet 34 Writer Shaya Mohajer 34 violations Scovel 34 circulation overstatements 34 Cosmo Corigliano 34 analyst Himanshu Patel 34 debt paydown 34 taxpapers 34 prison Nwafor disappeared 34 unregulated derivatives 34 AMBAC 34 FNMI challenged 34 Defined contribution 34 overlapping jurisdictions 34 deferred compensation 34 Employee Retirement 34 furloughed 34 liquidity crunches 34 SDCERA 34 WHX 34 Teachers Retirement 34 hedge fund liquidations 34 Chief Executive Gerard Arpey 34 United Airlines UALAQ 34 FHLBanks 34 Unhealthy habits 34 force majeure clauses 34 Lump sums 34 Insolvency Proceedings 34 SSTF 34 force majeure clause 34 FDICIA 34 MPSERS 34 shouldnā 34 outsources hauling