Milliman：2026年企业养老金资金研究白皮书（英文版）

The 2026 edition of the Miliman Corporate Pension Funding Study (PFS)is our 26th annualanalysis of the financialdisclosures of the 100 U.S. public companies sponsoring the largest defined benefit (DB) pension plans. These 100companies are ranked highest to lowest by the value of their pension assets as of the end of fiscal year (FY) 2025. Thesevalues have been reported to the public, to shareholders, and to the U.S. federal agencies with an interest in such disclosures