The pre-funding account already has over $45 billion in it. This is enough to take care of retiree health benefits for decades, but the USPS is not allowed to use it until 2016.
Congress created this mess when it continued to siphon off all of the money that the USPS had, and turn its collective cheek when a phony “default” resulted. The USPS money crisis has very little to do with being able to operate effectively and almost everything to do with this crippling and unnecessary pre-funding mandate. For members of Congress (not all of them) to look at the USPS financial situation and pretend they don’t know what’s causing it is sheer laziness and an unwillingness to do the right thing.