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EXECUTIVE BRIEFING.(MANAGING FOR SUCCESS)
PENSIONS
Firms Freeze, End
Pension Plans In '04
The rate at which large companies froze or terminated their defined benefit pension plans accelerated sharply last year even as the average funding level for plans continued to increase, says research from human resources consulting firm Watson Wyatt Worldwide.
In its analysis, Watson Wyatt found that 11% of companies in the Fortune 1000 that sponsor defined benefit plans had a frozen or terminated plan in 2004. Additionally, 4% of employers had pension plans that were closed to new hires in 2004.
ENTREPRENEURSHIP
Putting Your Tax
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