ARLINGTON, Va., Dec. 30 /PRNewswire-FirstCall/ -- US Airways Inc. (Nasdaq: UAIR - News), today issued the following statement:

"We respectfully disagree with the Court's decision, as we believe we used a prudent calculation methodology for the unfunded liability of the pilot pension plan. Over the next week, we will be analyzing the decision and evaluating our appeal alternatives.

"It is important to note that this ruling does not alter the fact that the PBGC and the Bankruptcy Court had previously determined that the pilot pension plan met the rigorous standards for a distress termination. Furthermore, the company has no financial exposure related to this decision, because if this ruling stands, the result will be that the PBGC will receive payment in the form of stock awarded to the unsecured creditors under the plan of reorganization."