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Private Pension Plan Bulletin: Abstract of 2001 Form 5500 Annual Reports (PDF)
Employee Benefits Security Administration [EBSA], U.S. Department of Labor [DOL] 
Feb. 22, 2006
26 pages. Excerpt: Over the past 25 years, as the private pension system has shifted from defined benefit (DB) plans toward 401(k) type defined contribution (DC) plans, the financing of benefits has shifted from employers to participants.
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