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Report by Towers Watson that Compared Differences in Investment Results Between 401(k) Plans and Defined Benefit Plans
PLANSPONSOR 
[Opinion] Feb. 8, 2010
Excerpt: [W]hen you look at the full Towers Watson analysis, the result is more nuanced. Over the [time period] it has been conducting this analysis, Towers Watson noted that DB plans do better (on a relative basis to 401(k)s) when the markets are bearish -- and yet, 401(k) results, with all their faults and shortcomings, tend to fare better (at least at a plan average) when the bulls are in charge.
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