Assessing the value of a pension plan in deficit with a weak sponsor company is no easy matter.
To view this and other premium pages, you need to register and log in.
As well as access to all of IPE's archive of over 30,000 stories, you can sign up for our daily news e-mail.
Registration on this website entitles you to increased access to content. If you have already registered, sign in now with your registered e-mail and password.