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| Defined Benefit Pension Guarantees-- the Other Social Insurance Crisis Carl F. Horowitz on Mises.org  [Opinion] June 17, 2004 Excerpt: [T]he ERISA law enables companies with chronically underfunded plans to receive an implicit subsidy from companies with sound plans. When a company gives employees a pay raise, it pays for the raise immediately. But when the company hikes the employees' pension, it can defer the cost for up to 30 years. |
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