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'Adjustable Pension Plan' Provides Balanced Approach (PDF)
Cheiron 
Nov. 7, 2012
"The adjustable pension plan ('APP') seek to provide a middle ground ... It adjusts benefits to meet employer's need to lower their risk exposure and stabilize costs. It also provides retirement income protection for participants. At the heart of the APP is the principle of risk sharing between the plan sponsor and participants, moving away from the all-or-nothing world of traditional DB and DC plans."
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