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1/13/2006: DB and DC Plans: A History, Market Overview and Comparative Analysis (PDF) (International Foundation of Employee Benefit Plans [IFEBP])
7 pages. Excerpt: This article describes the historical evolution of defined benefit and defined contribution plans, discusses the current utilization of employer-sponsored defined benefit and defined contribution plans, and investigates the efficacy of the two types of retirement plans. The article then highlights some potential risks in the current trends of our employer-sponsored retirement plans.
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