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Considering, Controlling Risk Become Crucial to Prepare for 'De-Risking' (PDF)
ERISAdiagnostics, Inc. via Thompson Pension Plan Fix-It Handbook Link to more items from this source
Jan. 21, 2014
"A derisking plan starts with a funding policy, usually the greatest risk exposure for plan sponsors. This policy's purpose, in addition to fulfilling a fundamental ERISA principle, is to ensure that there are enough plan assets to pay benefits when due. Other risk factors inherent in potential derisking: [1] investment risk; [2] mortality or longevity risk; [3] plan demographics; and [4] regulatory environment."

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