"Under current tax law, plan sponsors have few options for utilizing surplus assets ... [T]wo new proposals ... may provide an alternative path forward.... The first proposal would permit companies to transfer excess assets from an overfunded DB plan into a DC plan, such as a 401(k), for the benefit of current employees. ... The second proposal ... recommend[s] that employers be allowed to redirect surplus assets from overfunded DB plans to help cover health care benefits for active employees."  MORE >>