Giddings & Lewis LLC, Fond Du Lac, Wis., froze its pension plan due to uncertainties about meeting future obligations, said Paul Holland, director of human resources. The company will now contribute 4% of employee earnings to its 401(k) plan, he said; it had not previously made a matching contribution. Fidelity is the bundled provider for the 401(k) plan, which offers eight investment options. Watson Wyatt advised. Mr. Holland declined to list the asset sizes; the 401(k) plan has $177 million in assets, according to the Money Market Directory.