Pension Funding

So companies are having a tough time in this environment; the last thing they need is to find that their funding surplus is now a massive deficit. Check this out:

http://www.chicagobusiness.com/cgi-bin/article.pl?articleId=31402

And the double whammy is key - lower interest rates means discounted liabilities have increased while lower stock market means assets have decreased.
Why do companies not understand that with pension funding on their balance sheet, they face this type of risk?
Just one aspect of growing my consulting business.