Article: JCPenney Announces Voluntary Stock Contribution to Company's Pension Plan.

J. C. Penney Company, Inc. (NYSE: JCP) announced that it made a voluntary contribution of JCPenney common stock to the J. C. Penney Corporation, Inc. Pension Plan ("Plan"). The contribution made to the Plan is valued at $340 million and consists of approximately 13.4 million newly issued shares of JCPenney common stock. The value of the contribution was based on a price of $25.3946 per share. With the contribution, the Plan's fully funded status under ERISA rules is further enhanced with a funding ratio in excess of 110 percent.

The Plan is one of the best funded pension plans in the United States, as measured by the market value of the Plan's assets relative to ...

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