A client asked if it were common for many companies to be terminating their pensions and just keeping their 401(k) plans.

My feeling is that the large companies are probably maintaining both plans, or at least convert DB to cash balance plan. And that this may be more common in mid sized companies. I also would say that it is more common than the reverse. i.e. companies terminating their 401(k) and just keeping their db plans.

Any comments on these points.

Also would you say that companies may eliminate early ret windows or significant subsidies in the years ahead because of the need to maintain good employees due to the fact that the baby boomers are approaching ret age and there may be a shortage in the labor force due to the demographics.

A reasonable summary.
Could be different patterns based on the type of employer and/or the industry, but those patterns may not differ significantly from your statements.

I too am interested in other comments.