Large employers that have adopted cash balance pension plans since 2006 include:

EMPLOYER EFFECTIVE DATE BENEFIT FORMULA

MeadWestvaco Corp. January 2007* benefit credits between 4%

and 8% of pay, based on

age and service

SunTrust Banks Inc. January 2008 benefit credits between 2.5%

and 5% of pay, based on age

age and service

Dow Chemical Co. January 2008 benefit credit of 5% of pay

Coca-Cola Co. January 2010 benefit credit begins at 3%

of pay and increases with age

Marathon Oil Co. January 2010 benefit credit between 7%

and 11% of pay, based on

age and service

* Offered to new employees. Expanded Jan. 1, 2008, to employees under age 40.

Source: Business Insurance, company reports