"[T]his Committee should be mindful that the first, and most important, principle to follow in the context of its activities is: do no harm.... [ICI urges] this Committee to avoid any actions that would impair the ability of the voluntary employer-provided retirement system to provide Americans with retirement resources ... The composition of resources relied upon in retirement will differ from household to household ... The shift in private-sector retirement plans from predominantly [DB] plans to predominantly [DC] plans is unlikely to reduce retirement preparedness."  MORE >>