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Pension Plan De-Risking Likely to Continue, Even With Higher Funding
Bloomberg BNA 
Jan. 31, 2014
"The very volatility of which the upturn is a part could convince plan sponsors to make moves, such as purchasing group annuity contracts to transfer pension liabilities or offering lump-sum benefit distributions ... Pension regulations on plan terminations could also mean that improved funding levels are a catalyst for such steps, while increases in pension insurance premiums might help push the de-risking tide as well[.]"
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