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Global suppliers and investors must get used to slower expansion.
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.
