19 pages. Excerpt: "[R]isk management strategies appear to encompass three distinct categories: plan design, funding and investment, and settlement activities. Almost 50 percent of companies with plan assets in excess of $5 billion plan to manage risk only through investment practices, and none expect to transfer all of their obligations to a third party. In contrast, most plans with fewer than $5 billion in assets are not planning to rely only on investment practices. They also plan to manage risk through settlement activities."  MORE >>