The overlay of the dramatic decline in asset values of the last few months on the incipient tougher funding requirements of the Pension Protection Act of 2006 (PPA) has prompted widespread concern about the magnitude of the required contributions to single-employer defined benefit (DB) plans in 2009 and 2010. In this analysis, Watson Wyatt estimates contribution amounts using a comprehensive and realistic model of plan funding under four scenarios: PPA alone; the Worker, Retiree and Employer Recovery Act of 2008 (signed by the President on Dec. 23, 2008); and two other major relief proposals, individually and in combination. Our calculations are based on market conditions as of Dec. 31, 2008 (see appendix for further details).