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Their is a lot going on this arena, some breaking today, (i.e. what Ford is doing w/ their pension plan) links below.

Key words "De-Risking", "Mark to Market" & Pension Buyouts.

Ford on Buyouts: http://en.terra.com/news/news/exclusive_ford_readies_first_set_of_landmark_pension_buyouts/act481007

Ford "Mark to Market": http://www.pionline.com/article/20160107/ONLINE/160109913/ford-moves-to-mark-to-market-accounting-for-pension-funds

Ford and GM Pension Liabilities Compared with some great graphs: http://www.pionline.com/article/20160107/ONLINE/160109913/ford-moves-to-mark-to-market-accounting-for-pension-funds

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Oops! The Last one again!

http://www.fool.com/investing/general/2015/06/24/1-thing-you-might-not-know-ford-general-motors.aspx