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Want to know what the next hit to corporate earnings in the U.S. could be? Take a look at the health of the nation’s defined-benefit plans. Once a nice little plus on the balance sheet of practically every company that had one, most corporations today are seeing the value of the assets in their pension plans erode–if not plummet–as the stock market nears the end of its third straight year of losses. And that means companies will have to fork over cash to make up the difference.
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