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How Companies Helped Hasten the End of Retirement Plans and Benefits.
Portfolio/Penguin in The Wall Street Journal 
Sept. 19, 2011
Over the past two decades, companies have cut pensions, slashed retiree health coverage and killed other benefits. Many have reduced their contributions to 401(k)s as well. Companies say they are the victims of a 'perfect storm' of unforeseen forces: an aging work force, market turmoil, adverse interest rates.
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