LSC Communications Inc., Chicago, offered a lump-sum window in the third quarter to active and former participants in its U.S. pension plan.
The offer was made to "certain active participants and terminated participants who were entitled to a pension benefit," according to the company's 10-Q filing with the SEC on Thursday.
As a result of the offer and those who accepted the offer, the funded status of the plan increased by $71 million, according to the filing.
Further information on the nature of the population that was offered the lump sums and who accepted the offer was not disclosed.