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GAO Report: Survey of Sponsors of Large Defined Benefit Pension Plans
U.S. Government Accountability Office [GAO]
July 22, 2008
"To better understand the current plan freeze environment and its significance to the DB system going forward, GAO conducted a study of sponsors of tax-qualified, single-employer, defined benefit (DB) plans that had 100 or more total participants. Specifically, we surveyed a stratified probability sample of plan sponsors about their experiences with DB plans and plan freezes." [GAO-08-818SP, Jul. 21, 2008]
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