1.   As a result of the change in bankruptcy proceedings, however, these plans were terminated, according to an SEC filing.

2.   Employers or other plan sponsors are generally free under ERISA, for any reason at any time, to adopt, modify, or terminate welfare plans.

3.   He attributed the decline in the percentage of employers providing retiree coverage to companies terminating plans, and to new organizations deciding not to offer the benefit at all.

4.   Often, business owners are not aware of the problem until they decide to retire or terminate plans.

5.   Recently, some companies have terminated such plans, partly because many outside directors already have pensions with other companies.

6.   Using the higher rate, they may be able to cover the benefits and terminate the plan.

7.   The coup terminated plans to reopen it.