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Funding and Investment Strategy for DB Plan Terminations (PDF)
Russell Investments Link to more items from this source
Nov. 19, 2014
8 pages. "[S]ponsors of frozen DB plans do not really need to decide whether they will terminate -- they just need to decide when.... Hibernation -- the indefinite managing of a frozen plan, ideally with minimal risk and well-managed expenses -- may be a feasible alternative until termination time. But once termination is set as a firm goal, sponsors should assess their existing policies for funding and investment and align them, as needed, with their new endgame in mind."

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