"Defined benefit plans are finally climbing out of the hole. Now their sponsors face a new set of issues, like whether to retain a plan or not.... The last time corporate pension sponsors enjoyed such a happy New Year was 2007. Lacking a crystal ball, corporations for the most part made no special effort to maintain pension surpluses, even as they stood on the edge of crisis and recession. This time will be different ... as sponsors look to take advantage of their recent good fortune and lessons learned from the financial crisis."  MORE >>