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This report examines finance executives’ views on the risks posed by their companies’ defined benefit pension plans. Through a survey and an interview program, this study explores executives’ views on the risks to business performance posed by defined benefit plans and the steps they are taking to understand, quantify, and ultimately manage these risks. This research program suggests many companies are thinking more about how to sustain their pension plans than about how to shut them down. The pension scare at the beginning of this decade has given corporate CFOs cause to rethink how to analyze their risk related to pension plans and how they plan to manage it in the future.