Article: Pension Funds' Risky Business: Many companies that still have traditional pension funds will likely do what comes naturally, and transfer risk to their employees.

Byline: Allan Sloan

You've got a lot on your mind these days. You're probably still picking away at Thanksgiving leftovers and thinking about the winter holidays. Meanwhile, corporate pension bean counters are engaged in their own December rituals, which are considerably less fun. They're calculating how sound their companies' pension funds are. Or aren't. It's a sophisticated version of the exercise you do when you plug numbers into Web-site calculators to see when you can afford to retire. (You know the drill. Earning 40 percent a year, you can retire young and rich; if today's market continues, you can't retire until 12 years after you've died.)

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