Contrary to what media reports may have us think, many defined benefit (DB) plan sponsors remain committed to maintaining their plans. Plan sponsors may have a perception that the cost and burden of maintaining their plans is too much, but DB plan administration requires fewer touchpoints than defined contribution (DC) plan administration, and sources argue that the cost to offload a pension is greater than the cost to maintain it. A survey of PLANSPONSOR NEWSDash readers found the vast majority think DB plans are the best source for guaranteed income in retirement. Some plan sponsors have turned to cash balance plans to satisfy the desire for DB plan income. The Pension Protection Act offered a way to convert to one without repercussions, and a cash balance plan design exists to ease asset/liability matching. The edition of PLANSPONSOR Weekend will offer a new way of looking at DB plans.