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DB Plan Provisions Influence the Way DC Plan Sponsors Think About Retirement Income (PDF)
ERISAdiagnostics, Inc. via Thompson Pension Plan Fix-It Handbook Link to more items from this source
July 21, 2014
"Typically, companies that offer only a DC plan focus on getting employees into the 'pipeline' as early as possible for the purpose of accumulating savings for retirement.... DC-only plan sponsors without a lifetime income annuity are discussing the option with their recordkeepers, with 70 percent taking preparatory steps to offer this feature. However, only 44 percent of DC-only organizations stated that retirement income is an important focus, while 98 percent said that retirement savings is an important focus of their plans' overall objectives."

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