
                         Roanoke Times
                 Copyright (c) 1995, Landmark Communications, Inc.

DATE: TUESDAY, November 23, 1993                   TAG: 9311230106
SECTION: BUSINESS                    PAGE: B-7   EDITION: METRO 
SOURCE: 
DATELINE:                                 LENGTH: Short

VA. COMPANIES' UNDER-FUNDED PENSION PLANS

Virginia-based companies among the 50 reported Monday with the largest underfunded pensions, the size of their potential shortfalls in unfunded guaranteed benefit liabilities, and the ratio of their assets to total guaranteed liabilities as listed by the Pension Benefit Guaranty Corp.:

James River Corp. of Virginia, $85 million, 76 percent

CSX Corp., $214 million, 79 percent

Reynolds Metals Co., $242 million, 80 percent.

by CNB