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The collapse of Enron Corp. and other recent accounting imbroglios are making it tougher these days for corporations to get insurance coverage for their directors and officers and for their pension and 401(k) plans. When they do get it, companies are paying a lot more for coverage that has been pared back and doesn’t last beyond a year. Price hikes of 40% are not unusual, as is the reluctance of many insurers to offer multi-year policies.

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