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$AON said as per an analysis by its business, Aon Hewitt, the funded status deficit of US pension plans rose $48Bil in 2Q16 due to interest rate declines. Combined with the $81Bil deficit increase in 1Q16, the funded status deficit rose by $128Bil YTD. Total funded ratio fell from 78.2% to 76.7% in 2Q16, mainly due to liability increase of $74Bil.
No better outlook on $MSFT. Even if the results beat a bit, the stock may move 4 to 6% higher, but won't go above $60.