Pension Freezes, Terminations, or Conversions

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The Center for Retirement Research has released a brief entitled Why Are Healthy Employers Freezing Their Pensions? This brief reviews major pension freezes during the 2004-2007 period and explores the impact on employees at different stages in their careers. It then offers four possible explanations why employers have been shutting down their plans. Complementing this brief are fact sheets on 26 companies that have frozen, terminated, or converted their defined benefit pension plans.