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SEC has yet to draw up rules as big companies lobby against the Dodd-Frank requirement.
ICI puts hard numbers behind a general sense of lower costs.
The trend reflects companies' desire to maintain a level of flexibility and control over plan design and cost.
Companies are on track to continue lump-sum offers this year.
Johnson earned $1.89 mln last year, down from $53.3 mln in 2011.
Choice of plans Obamacare promised for small-business employees won't be in place until at least 2015.