Corporate Pension Funded Status Sees Slight Uptick in April Pension plans still felt the effect of lower rates on liabilities, but strong equity markets helped the gain in assets outpace the gain in liabilities. Reported by The aggregate funded ratio for U.S. corporate pension plans sponsored by S&P 500 companies increased by an estimated 0.6 percentage points month-over-month in April to end the month at 92.9%, according to Wilshire. The monthly change in funding resulted from a 2.2 percentage point increase in asset values partially offset by a 1.7 percentage point increase in liability values. The aggregate funded ratio is estimated to have increased by 6.1 and 12.6 percentage points year-to-date and over the trailing 12 months, respectively.