>Virtually every corporate treasurer in America would recoil at the idea of issuing a “cost-of-living” bond — a noncallable obligation with coupons tied to a price index. But through the private pension system, corporate America has in fact taken on a fantastic amount of debt that is the equivalent of such a bond.

https://www.treasurydirect.gov/indiv/products/prod_tips_glan...

So do any companies use tips to fund their pension obligations?