W.H. Smith Group PLC, London, plans to borrow up to %A3;120 million ($221 million) to help plug the %A3;190 million deficit of its %A3;631 million W.H. Smith Pension Trust U.K. plan, said Louise Evans, spokeswoman. The company will borrow the money by the end of the year once its Hodder Headline publishing division is sold, she said. The company will also contribute %A3;50 million in cash after the sale of businesses in the Asia Pacific region, and shortened its payment plan to fully fund the scheme to nine years from 12.