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More than two-thirds cite a rise in the cost of compliance over the past year.
Bankrupt company's funding calculations vary widely from those of the PBGC.
EEOC rule would have required companies to start reporting next March.
Employee health insurance could be affected by a waiver allowing denial of coverage for maternity care, drugs and more.
Companies are boosting the financial incentives they offer employees to participate.
Index funds now make up almost 41% of plan assets among the top plans, Brightscope ranking shows.