Why employers are changing DB plans.

Why Employers Are Changing DB Plans

Increased costs                    85%
Volatility of funding or expense   64%
Accounting requirements            30%
Competitors' actions               18%
Government regulations             18%
Employee acceptance                 9%
Other reasons (volunteered)         3%

Source: PricewaterhouseCoopers' Management Barometer, based on
interviews with 147 CFOs or managing directors discussing the past three
years