By Richard McEvoy (September 6, 2017, 12:15 PM EDT) -- This article addresses current de-risking strategies for defined benefit pension plans. With so many defined benefit pension plans facing funding issues, burdensome regulatory requirements, and a changing employee benefits environment, many employer plan sponsors have chosen to curtail or eliminate these employee benefit offerings. Often only a defined contribution benefit, like a 401(k) plan, remains. Employers choosing to retain their defined benefit plans, or for the time that they do, face the prospect of oppressive plan funding requirements, disclosing the negative impact of underfunded plans on their corporate balance sheets, and providing these costly legacy benefits to a diminishing participant population....