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Session39–Workshop:AnalyzingDefinedBenefitPensionPlansPostretirementBenefitsGregCliftonVP/SeniorAnalystMoody’sInvestorsService中国培训师大联盟www.china-trainers.com2RatingMethodology3CashFlowConsiderationsPensionplans•Understandcontributionrequirements•RoughestimatecanbemadewithSFAS87information•Duetoundisclosedcredits,somecompaniesmaynotfacelargecontributionrequirementsforseveralyears•Ca...