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When a pension plan is frozen, its time horizon and risk profile shift substantially. Here are some considerations that should be front and center in decision-making for a frozen plan.
Steps U.S.-based companies are taking to keep healthcare cost increases under control.
Private exchange will compete with those operated by Aon, Towers Watson and Mercer.
Move called unfair to senior workers who get no pay increase.
IRS prohibition on lump-sum buyouts of retirees not expected to make big dent in de-risking.
A compliance specialist sees drama ahead.
