kid, Defined-Benefit Plans are anathema...they require you to treat the employees as humans and partners in the business endeavour. They are also more expensive than letting the slaves..ummm workers die in harness or leaving the retirement to the wonders of market whims. The current exposure of 401(k) 'plans' to erosion should prove inesurctivt.But, I'm sure some goober will volunteer their retirement and Social Security so that a billionaire can have more money and the Babyjesus won't cry.Mold