Fifty-four of the Fortune 100 companies offered defined benefit plans in 2007, just four fewer than in 2006, and the remainder offer only defined contribution plans, according to a survey by Watson Wyatt Worldwide. Of those 54 pension plans, 28 were traditional DB plans and 26 were hybrids, including cash-balance plans. Most companies that sponsor a DB plan offer their new employees a defined contribution plan as well.
54 of Fortune 100 have DB plans
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