This entry becomes increasingly relevant at a time when corporations continue to shift from defined-benefit retirement plans (pensions) to defined-contribution plans (401k). Corporations are encouraging their employees to self-direct their retirement assets to protect themselves from the possibility of retirement plans becoming under-funded. The issue is similar, on a smaller scale, to the federal government’s current problems surrounding social security and Medicare. It’s logical that a corporation would not be able to anticipate all future events and guarantee that their organization will be financially sound when the time comes to pay benefits. The automobile industry is a prime example of unstable economics (cyclical with high fixed costs) leading to under-funded liabilities stretching way beyond what could have been expected. The solution to an unpredictable corporate climate in terms of retirement planning is improving the quality control of the company 401(k) plan. What employees and employers should focus on is if they are getting the best possible value from their plan provider.