I support Manchester United http://efukt.fun/ efukt.com As of June 30, 2013, taking into account this adjustment, as well as the recent developments in the interest rate environment, year-to-date asset performance and the pension contributions we made earlier this year, we believe that our underfunded status for the qualified plans has improved from year-end, and is now estimated to be approximately $150 million on a pre-tax basis.