Excerpt: There are different ideas of how it could work. Under a proposal being floated by Aon Consulting, a number of financial institutions could invest in a pension management company whose purpose would be to acquire and manage pension assets. That company would manage the pension plan assets until the plan was sufficiently overfunded, at which point it could then start returning a portion of the invested money to its initial investors, says Scott Macey, senior vice president and director of government affairs at Aon.

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