7 pages. "In a market where operators can ask or demand that a drilling company renegotiate a rig contract, cost control becomes a critical consideration.... Wringing savings out of plan suppliers/vendors and cost shifting to employees will be a staple of consideration. U.S. cafeteria plan requirements may limit all but the very desperate from making mid-year plan changes, leaving 401(k) contributions as the most significant available cost reduction lever (after actual headcount reductions) available to employers."

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