[Go Gordon]

That would be #3...business was required to 'scale back' when the 2006 Congress passed the Pension Relief Act. The Act requires business to fund 90% of all pensions beginning January 1, 2009.

How many companies do you think still offer pensions? I think the only current pension programs are unions and government, but I have no statistics to back that up.

[CRBDeuce]

How many companies do you think still offer pensions?

Not many 'still offer' defined benefit plans. However, many if not most people retiring today worked for years under 'defined benefit' pension plans and are still reaping those sums either in lump-sums or monthly checks or both.