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Members may download one copy of our sample forms and templates for your personal use within your organization. Please note that all such forms and policies should be reviewed by your legal counsel for compliance with applicable law, and should be modified to suit your organization’s culture, industry, and practices. Neither members nor non-members may reproduce such samples in any other way (e.g., to republish in a book or use for a commercial purpose) without SHRM’s permission. To request permission for specific items, click on the “reuse permissions” button on the page where you find the item.
As depicted in investment management firm
SEI’s Pension Lifecycle Meter, three-quarters (75 percent) of corporate pension plans in the U.S. are currently accruing benefits. Almost half (46 percent) of the plans are still open to new hires, while 29 percent are closed to new hires, but still accruing benefits for current enrollees. Below are the current plan design stages as of December 2011:
Transitioning from Defined Benefit to Defined Contribution Retirement Plans, SHRM Online Benefits Discipline, January 2012
Pension Deficits Widened Again in 2011,
SHRM Online Benefits Discipline, January 2012
SHRM Online Retirement Plans Resource Page
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