Borusa, I have dealt with a lot of CFOs and CEOs and I know of no instance where they have made a economic decision based on what might happen to their defined benefits plan value. Remember the retirement scheme of choice for most companies is now the 401K in which the companies money is not at risk.
A penny to earnings today (based on IT savings) is worth a lot more than a maybe the pension plan will go down in value. Also, each decision is individually made. If all companies switched simultaneously, Intel would tank. However, the first company to switch would save money. So it pays to be first.
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