What's the Future of Defined Benefit Plans?

The article reports on defined benefit plans in the United States and mentions the Pension Benefit Guarantee Corp. (PBGC), which is concerned about underfunded plans, especially at "troubled" companies. The national trade association, American Benefits Council, suggests that the PBGC estimates are inaccurate. The General Accounting Office told Congress that corporations have found ways to avoid making contributions to defined benefit plans.