Baker Hughes Inc., Houston, decided not to switch to a cash balance pension plan for now, said Tony Sanders, director of benefits and corporate human resources. The $220 million in defined benefit plan assets are currently frozen. "Business conditions do not require us to activate our defined benefit plan, Mr. Sanders said. The companys decision some weeks ago not to proceed with a cash balance plan had nothing to do with the controversy over such plans, he said. The company also has a $1.4 billion defined contribution plan.