Although almost half of the companies in the S&P 500 have underfunded pension plans, the shortfalls of two of them pose more of a threat to the corporations' future profitability than the gaps that others face, according to a new report from UBS. The pension plans at Ford and Goodyear are underfunded by roughly $3.3 billion and $1.5 billion, respectively, the largest pension shortfalls to market ...