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To Terminate or Not to Terminate: The Pension Question
Milliman Link to more items from this source
Feb. 28, 2022

"[S]ome plan sponsors with well-funded plans are happy to hang on to their plans. Reasons vary ... Yet to be seen is the success of retirees who spent their careers gathering assets under only defined contribution (DC) plans and their ability to turn those savings into a secure retirement.... Defined benefit plans are arguably more efficient at focusing retirement dollars to long-term employees.... there are defined benefit designs that can address employers' concerns."

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