Of the Fortune 1000 companies that sponsor pension plans, only 8% have pension liabilities that pose relatively high financial risk for the firm, according to a study from Watson Wyatt. Thats down from 17% from 2003. About 29% of Fortune 1000 companies face a moderate amount of risk, while the remaining 63% have relatively low risk levels. The findings are based on Watson Wyatts Pension Risk index, which measures the potential dollar-value decline in a pension plans funded status under an adverse financial market scenario, according to a release. The potential drop in funding is then compared with the sponsoring companys market value.