Corporate pension plan sponsors can say goodbye to having their bottom lines propped up by pension fund income. Only 38% of large corporate pension plans are estimated to have assets exceeding their current liabilities as of January 2002, less than half the 82% whose assets exceeded liabilities at the beginning of 2000, according to a new survey released by Watson Wyatt Worldwide. Last year, Watson Wyatt estimated 69% of the surveyed corporate pension plans had assets exceeding current liabilities. The results are based on the consulting firms latest survey of 500 large corporate pension plans. In 2000, Watson Wyatt estimated one of every seven large corporate plans nearly 15% would need to make a contribution. In 2003, assuming the stock market remains at its current levels, Watson Wyatt estimates two-thirds of all large corporate plans will need to contribute, said Ken Steiner, resource actuary. "In the old days, it was not uncommon for companies to make contributions to the plans, he said. "And in 2002, most of the plans out there are going to have to start making contributions.