Excerpt: The proposal providing that benefit improvements would be prohibited, the plan would be frozen (no accruals resulting from additional service, age or salary growth), and lump sum payments would be prohibited if a plan is sponsored by a firm with a below investment grade rating for two of the past five years and if the fair market value of assets is less than 50 percent of current liability for vested benefits under the plan, is effective after December 31, 2006.  MORE >>