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Longevity plans: An answer to the decline of the defined benefit plan11 May 2015 - By William Most and Zorast Wadia - Article

Defined contribution plans have essentially replaced defined benefit plans, but with defined contribution plans, participants take on longevity risk.

Rising interest rates redefine options for frozen DB plans26 September 2013 - By William Most and Zorast Wadia - Article

Low interest rates significantly increased defined benefit plan liabilities, which led many plan sponsors to freeze plans with an aim to terminate plans when interest rates rose. With interest rates poised to rise, it's time to evaluate whether or not plans should be terminated and whether alternative options should be considered.

Saving for retirement: What can employers do?31 May 2011 - By Dawn E. Helwig and Jeffrey M. Higgins and William Most and Janet McCune and Allen J. Schmitz - Article
Employers who want to provide employees with more than nominal retirement benefits need to exam how to make their benefits work in today's complex retirement landscape.The retirement landscape: Hazardous and challenging terrain31 May 2011 - By Noel Abkemeier and Dawn E. Helwig and Jeffrey M. Higgins and Janet McCune and William Most and Allen J. Schmitz - Article
If nothing in life is certain except death and taxes, nothing in life seems quite so uncertain for most workers today as a comfortable retirement. Record low interest rates are compounding an already complex problem.Walking the line—Factors for evaluating potential freezes of defined benefit plans01 November 2006 - By William Most - Article
The decision to freeze a DB plan must be based on a careful consideration of accounting rule changes, investment strategies, and more.
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