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Still a Better Bang for the Buck: An Update on the Economic Efficiencies of Defined Benefit Pensions (PDF)
National Institute on Retirement Security [NIRS] 
Dec. 4, 2014
30 pages. "In this updated comparison of DB and DC plan costs, [the authors] take into account key developments in the retirement benefits landscape with regard to fees, investment strategies, and annuities, while building an 'apples to apples' comparison through a uniform set of demographic and economic assumptions.... A typical DB plan provides equivalent retirement benefits at about half the cost of a DC plan, and 29 percent lower cost than an 'ideal ' DC plan modeled with generous assumptions."
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