But the move by I.B.M., a financially healthy company, shows that even some of the most secure businesses in the country no longer want to bear the risk or the expense of providing a firm promise of a lifetime pension.http://www.nytimes.com/2006/01/06/business/06pension.html?hp&ex=1136523600&en=7b1c2c6363258374&ei=5094&partner=homepage
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