Though companies have been trending away from defined benefitpension plans, a new study from Towers Watson shows that theirerosion has reached a stable plateau. According toInstitutional Investor, 68% of respondents that offer adefined benefit plan said they planned to keep offering it for twoto three years.

After two or three more years, it's unlikely that companieswould change their plans at all. Despite the expense, traditionalpension plans help recruit and retain staff and provide workplaceplanning by helping employees retire at the right time.

But pension plans are still changing. More than half of thecompanies in the survey with defined benefit plans said they haveconverted to hybrid plans.