These disincentives, along with recent low long-term interest rates, have led to increased solvency deficits among many defined-benefit plans. An update on the state of funding of DB pension plans is included in the current FSR.
So far, that [bullish] scenario may not be ruled out. But remember, we have a history when scenarios do not turn out as expected. For some reason, we as a country got together to address them. The best example of this is when former President Fidel Ramos got rid of the Oil Price Stabilization Fund.