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Defined Benefit Pensions: Plan Freezes Affect Millions of Participants and May Pose Retirement Income Challenges

Date Published: 
Thursday, July 31, 2008
Government Accountability Office (July 2008)

This report examines (1) the extent to which defined benefit pension plans are frozen and the characteristics of frozen plans; and (2) the implications of these freezes for plan participants, plan sponsors, and the Pension Benefit Guaranty Corporation.