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Some debt offerings find ways to double earnings projections.
American Benefits Council asks administration to think about the small employers when it takes actions on health-care coverage.
Total amount of speculative-rated debt in the U.S. has declined in recent years.
Foiled deal shows that the retail industry is toxic to creditors.
A pilot project last year put more pressure on plan administrators to find former employees—or their beneficiaries.
The slow pace of the negotiations is creating uncertainty for corporate treasuries.