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Hot Topics in Retirement: Building a Strategic Focus in 2014 (PDF)
Aon Hewitt Link to more items from this source
Jan. 29, 2014
"Twenty-four percent of plan sponsors have recently conducted an asset liability study to provide a picture of the plan under different economic conditions. Close to half of all remaining sponsors are very or somewhat likely to perform a study in the upcoming year.... Twelve percent of employers with defined benefit plans recently liberalized their lump-sum option by focusing on terminated vested participants or retirees through a window approach. Of the remaining group, 14% are very likely to follow suit in the next 12 months."

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