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A lower discount rate and higher equity returns left funding levels in January similar to where they had finished at the end of 2022, Plansponsor reports. Analysis firms disagreed in some respects, however, as some found that corporate pensions posted negative month-to-month results in January, while others found positive month-to-month results. Aon PLC, in its pension risk tracker, found that the aggregate funded ratio for U.S. pension plans in the S&P 500 had increased from 93.6% to 94.3%, in January. Milliman Inc., in its latest Milliman 100 Pension Funding Index, found that ratios fell from 110% to 109.3% during January.