Includes “Financial entities, regulatory bodies, governments and media have all cited an 80% funded ratio as a basis for whether a pension plan is ‘healthy’ or ‘actuarially sound.’ The frequency and persistence of these citations potentially lends credibility to a myth that an 80% ‘standard’ is appropriate. This issue brief debunks that myth and clarifies how a pension plan funded ratio relates to the general idea of soundness or health of a pension plan or system. …”