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the Perils of Pensions – for Companies and Employees
Motley Fool 
[Opinion] Oct. 12, 2004
Excerpt: Once a no-lose situation for both management and employees, defined-benefit pension plans are now threatening to cripple some U.S. corporations. Short-term solutions can only delay the day of reckoning, which for some companies has already arrived. Eventually, though, the piper must be paid, and it's investors who will ultimately suffer.
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