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Global regulators want rates to be based on observable transactions.
Retailer is said to be seeking ways to split real estate into a new subsidiary that could issue debt.
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.
As limited liability ends, tagged financials are still getting a bad rap for errors and comparability.