7 pages. "While de-risking is a strategy being considered by many sponsors, there is no one-size-fits-all answer as to why some companies adopt de-risking approaches and others do not, nor is there a simple answer as to why companies that do de-risk do so in different ways. On the contrary, the decision as to whether and how to de-risk is made differently by different companies based on both economic factors and company risk tolerance.... Again, there is no one-size-fits-all with regard to participant elections of lump sums as each participant's individual situation is different."  MORE >>