"The continuing demise of single-employer plans may get an even greater push in 2016 as plan sponsors consider the benefits of de-risking in the face of rising plan premiums combined with the realization that participant lump-sum payouts won't be quite the bargain once required mortality-table life expectancy changes take hold in 2017. The year is also likely to include a relative flood of financially struggling multiemployer plans filing petitions with the Treasury Department -- up from the two known filings in 2015 -- saying they needed to cut participants' accrued pension benefits to save their plans from future insolvency."  MORE >>