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Issue Brief: Defined Benefit Plan Freezes -- Who's Affected, How Much, and Replacing Lost Accurals (PDF)
Employee Benefit Research Institute [EBRI] 
Mar. 9, 2006
20 pages. Excerpt: This new EBRI analysis quantifies how workers are likely to be affected by pension freezes, and how much they would have to save in a 401(k) -- 'whether provided by their employer and/or saved by themselves' -- to offset the loss of accrued benefits from the pension freeze.
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