[quinnchr]

"The PPA increases the funding target for single-employer defined benefit pension plans from 90 percent to 100 percent of the plan’s present value of all accrued benefit liabilities"

Cool, now just make them fund the next 75 years of expected liability, instead of just the current liability.

[Danieru]

They already do, that is what "present value of all accrued benefit liabilities" means.