I could give you analysis of what the OECD countries have, and who has what in there. Most of the countries referred to in her report are countries that sponsored defined contribution plans, not defined benefit plans. None of the major countries that sponsor defined benefit plans—such as the United States, the U.K., Germany, the Netherlands—have preferred creditor status for defined benefit plans unfunded—
On November 23rd, 2010. See this statement in context.