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7/22/2008: Defined Benefit Pension Plan Freezes Affect Millions of Participants - May Pose Retirement Income Challenges (PDF) (U.S. Government Accountability Office)
62 pages. Excerpt: "This report examines (1) the extent to which DB pension plans are frozen and the characteristics of frozen plans; and (2) the implications of these freezes for plan participants, plan sponsors, and the PBGC."

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