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	<title><![CDATA[contribution and pension plan Resources | BNET]]></title>
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	<description><![CDATA[White papers, case studies, business articles, and blog posts relating to contribution and pension plan]]></description>
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		<title><![CDATA[DELPHI, OTHERS MAKE RECENT CONTRIBUTIONS.(Delphi Corp.)(Olin Corp.)(Verizon Communications Inc.)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200705/ai_n20436059]]></link>
		<description><![CDATA[Several companies announced contributions to their defined benefit  plans in recent filings with the Securities and Exchange Commission.    * Delphi Corp., Troy, Mich., will contribute about $1.3 billion to  its U.S. pension plan after emerging from Cha  Several companies announced contributions to their defined...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 14 May 2007 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/borland+delphi.html"><![CDATA[Borland Delphi]]></category>
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		<category domain="http://resources.bnet.com/topic/delphi+corp..html"><![CDATA[Delphi Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[pension plan]]></category>
		<category domain="http://resources.bnet.com/topic/verizon+communications+inc..html"><![CDATA[Verizon Communications Inc.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">DPHI Q</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">VZ</category>
		<category domain="tickers">DPHI Q,VZ</category>
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		<title><![CDATA[4 announce contributions to defined benefit plans.(Boeing Co.)(BP PLC)(AK Steel Corp.)(Continental Airlines Inc.)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200704/ai_n20436036]]></link>
		<description><![CDATA[Boeing Co., Chicago, contributed $509 million to its pension plans  in the first quarter and expects to contribute another $500 million in  2008 and $500 million in 2009, the company reported. It doesn't  expect to make any other pension contributions t  Boeing Co., Chicago, contributed $509...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 30 Apr 2007 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[pension plan]]></category>
		<category domain="http://resources.bnet.com/topic/contribution.html"><![CDATA[contribution]]></category>
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		<category domain="http://resources.bnet.com/topic/continental+airlines+inc..html"><![CDATA[Continental Airlines Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/benefit.html"><![CDATA[benefit]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">BA</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">CAL</category>
		<category domain="tickers">BA,CAL</category>
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		<title><![CDATA[News briefs.(Callan Associates settlement with San Diego City Employees' Retirement System)(Alaska Airlines's investing in pension plans for its employees)(mutual fund industry's forecasts)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200612/ai_n20436688]]></link>
		<description><![CDATA[CALLAN, SAN DIEGO REACH $4.5 MILLION SETTLEMENT    SAN DIEGO - Callan Associates will pay the city of San Diego $4.5  million to settle a 2005 lawsuit that claimed Callan was negligent in  advising the $4.6 billion San Diego City Employees' Retirement    CALLAN,...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 11 Dec 2006 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/alaska+airlines.html"><![CDATA[Alaska Airlines]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">DJ</category>
		<category domain="tickers">DJ</category>
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		<title><![CDATA[BP to contribute nearly $6 billion in next 5 years.(News)(pension plans)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200608/ai_n20436589]]></link>
		<description><![CDATA[LONDON - BP PLC expects to contribute $5.785 billion to its  worldwide pension and post-retirement benefit plans over the next five  years, including $1.357 billion this year, according to a report  included with its quarterly earnings release.    BP co  LONDON - BP PLC...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 07 Aug 2006 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/bp+plc.html"><![CDATA[BP Plc]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[pension plan]]></category>
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		<title><![CDATA[At Deadline; Comerica sells Munder stake.(securities of Comerica Bank and Trust F.S.B.)(contracts of AllianceBernstein)(services of Chevron Corp)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200608/ai_n20449912]]></link>
		<description><![CDATA[Comerica agreed to sell its 90% stake in Munder Capital Management  to a team comprising Munder's management, private equity firm  Crestview Partners and investment bank Grail Partners, an offer first  disclosed by Pensions & Investments in June.     Comerica agreed to sell its 90%...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 07 Aug 2006 00:00:00 -0700</pubDate>
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		<category domain="http://rss.financialcontent.com/stocksymbol">CVX</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">CMA</category>
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		<title><![CDATA[Boeing, AMR, others make contributions.(contribution to their pension plans)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200605/ai_n20449781]]></link>
		<description><![CDATA[Several companies recently announced contribution to their pension  plans.    * Boeing Co., Chicago, made a $500 million discretionary  contribution to its pension plans in the quarter ended March 31, the  company reported in a 10-Q filing. Boeing plans  Several companies recently announced contribution...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 29 May 2006 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/amr+research.html"><![CDATA[AMR Research]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">BA</category>
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		<title><![CDATA[Continental, Abbott, BAE reveal plan contributions.(News)(Continental Airlines Inc plans to contribute to its defined benefit plans)(Abbott Laboratories plans to contribute to its defined benefit plans)(BAE Systems plans to contribute to its defined benef]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200603/ai_n20435830]]></link>
		<description><![CDATA[Three pension plan sponsors have announced contributions for their  defined benefit plans.    * Continental Airlines Inc., Houston, plans to contribute $258  million to its defined benefit plans in 2006, according to its annual  report filed Feb. 23 wit  Three pension plan sponsors have...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 06 Mar 2006 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/abbott+laboratories+inc..html"><![CDATA[Abbott Laboratories Inc.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">ABT</category>
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		<category domain="tickers">ABT,BAESY,CAL</category>
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		<title><![CDATA[News Briefs: Illinois Teachers adjusts domestic equities, drops 2.(Briefs)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200512/ai_n20432929]]></link>
		<description><![CDATA[SPRINGFIELD, Ill. - The $34.9 billion Teachers' Retirement  System of the State of Illinois approved a new domestic equity  structure. Active domestic equity managers J&W Seligman, which  handled $286 million in small-cap to midcap growth, and Advis  SPRINGFIELD, Ill. - The $34.9 billion Teachers' Retirement ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 26 Dec 2005 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/aloha+airlines.html"><![CDATA[Aloha Airlines]]></category>
		<category domain="http://resources.bnet.com/topic/contribution.html"><![CDATA[contribution]]></category>
		<category domain="http://resources.bnet.com/topic/delta+air+lines+inc..html"><![CDATA[Delta Air Lines Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/equity.html"><![CDATA[equity]]></category>
		<category domain="http://resources.bnet.com/topic/general+motors+corp..html"><![CDATA[General Motors Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[pension plan]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">DAL</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">GMGMQ</category>
		<category domain="tickers">DAL,GMGMQ</category>
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		<title><![CDATA[News Briefs: PBGC bailout bill likely dead in House until next spring.(Briefs)(Pension Benefit Guaranty Corp.)(Caterpillar Inc. contributes $530 million to its U.S. pension master trust)(FirstEnergy Corp. to contribute up to $600 million to unit plans)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200512/ai_n20450363]]></link>
		<description><![CDATA[WASHINGTON - The PBGC-bailout pension bill is unlikely to come up  for a vote in the U.S. House before Congress adjourns for the year, a  spokeswoman for House Majority Leader Roy Blunt, (R-Mo.) confirmed.  Instead, sources said they expect the House wo  WASHINGTON - The PBGC-bailout...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 12 Dec 2005 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/caterpillar+inc..html"><![CDATA[Caterpillar Inc.]]></category>
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		<category domain="http://resources.bnet.com/topic/northwestern+corp..html"><![CDATA[Northwestern Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/pension.html"><![CDATA[pension]]></category>
		<category domain="http://resources.bnet.com/topic/pension+benefit+guaranty+corp..html"><![CDATA[Pension Benefit Guaranty Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[pension plan]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[SEC]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">CAT</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">NWEC</category>
		<category domain="tickers">CAT,NWEC</category>
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		<title><![CDATA[3M, Dow among firms making pension contributions.(News)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200511/ai_n20432847]]></link>
		<description><![CDATA[Several companies announced contributions made to their pension  plans in the third quarter, or those planned through the end of the  year.    3M Co., St. Paul, Minn., made a special contribution of $300  million to its $8 billion U.S. defined benefit p  Several...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 14 Nov 2005 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/3m+co..html"><![CDATA[3M Co.]]></category>
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		<category domain="http://resources.bnet.com/topic/the+dow+chemical+co..html"><![CDATA[The Dow Chemical Co.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">MMM</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">CVX</category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">XRX</category>
		<category domain="tickers">MMM,CVX,DOW,XRX</category>
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		<title><![CDATA[At Deadline; ULLICO, Georgine settle.(pension plans legislative bills)(ABRY Partners Vs Providence Equity Partners )]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200511/ai_n20432856]]></link>
		<description><![CDATA[ULLICO reached a settlement with Robert Georgine, former chairman,  president and CEO, to resolve allegations that he breached his fiduciary  duties to the company and shareholders, according to a letter to  shareholders from current Chairman and CEO Te  ULLICO reached a settlement with Robert Georgine, former...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 14 Nov 2005 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/company.html"><![CDATA[company]]></category>
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	<item>
		<title><![CDATA[News Briefs: Companies make contributions to pension funds.(News Briefs)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200510/ai_n20432789]]></link>
		<description><![CDATA[Several corporations announced recent contributions to their  pension funds.    * International Business Machines Corp., White Plains, N.Y.,  expects to contribute between $430 million and $583 million to its  non-U.S. pension plans before the end of th  Several corporations announced recent contributions to their...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 31 Oct 2005 00:00:00 -0800</pubDate>
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	<item>
		<title><![CDATA[Briefs; Fund Evaluation Group managers buy out firm.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200509/ai_n20432778]]></link>
		<description><![CDATA[CINCINNATI - Fund Evaluation Group was acquired by the firm's  executives from parent Old National Bancorp, said Scott Harsh, Fund  Evaluation president and chief executive officer. Terms were not  disclosed. Mr. Harsh said FEG's management team late la  CINCINNATI - Fund Evaluation Group was acquired by...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 19 Sep 2005 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/citigroup+inc..html"><![CDATA[Citigroup Inc.]]></category>
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		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[pension plan]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">C</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">DJ</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">MEL</category>
		<category domain="tickers">C,DJ,MEL</category>
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		<title><![CDATA[A slight handicap: NY Racing falls a little behind.(Frontlines)(New York Racing Association)(Brief Article)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200508/ai_n20432625]]></link>
		<description><![CDATA[Byline: Vince Calio    The NYRA controls the Aqueduct, Belmont Park and Saratoga courses.    The New York Racing Association's $130 million pension plan  has some catching up to do. The association, based in Saratoga Springs,  N.Y., has missed about $7   Byline:...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 22 Aug 2005 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/contribution.html"><![CDATA[contribution]]></category>
		<category domain="http://resources.bnet.com/topic/pension+benefit+guaranty+corp..html"><![CDATA[Pension Benefit Guaranty Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[pension plan]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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		<title><![CDATA[Gallagher freezes pension plan; Brokerage joins exodus from defined benefit plans to 401(k).(News)(Arthur J. Gallagher & Co.)(Brief Article)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5252/is_200508/ai_n20162396]]></link>
		<description><![CDATA[Byline: JERRY GEISEL    ITASCA, Ill.-Another major employer is phasing out its defined  benefit pension plan in favor of an enriched 401k plan.    Arthur J. Gallagher & Co. froze its $137 million pension plan  last month, with employees no longer   Byline:...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 15 Aug 2005 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/401%2528k%2529+plan.html"><![CDATA[401(k) plan]]></category>
		<category domain="http://resources.bnet.com/topic/benefit.html"><![CDATA[benefit]]></category>
		<category domain="http://resources.bnet.com/topic/benefit+plan.html"><![CDATA[benefit plan]]></category>
		<category domain="http://resources.bnet.com/topic/contribution.html"><![CDATA[contribution]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[pension plan]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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		<title><![CDATA[Edging toward balance; P&I's review of annual reports shows Top 100 pension plans' funded status improves.(News)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200507/ai_n20450244]]></link>
		<description><![CDATA[Byline: Rob Kozlowski    Unfunded pension liabilities continued to decline in 2004 because  of improved investment returns and slightly increased contributions, but  at a slower pace than in 2003, according to Pensions &  Investments' review of annu  Byline: Rob Kozlowski    Unfunded...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 11 Jul 2005 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/annual+reports.html"><![CDATA[annual reports]]></category>
		<category domain="http://resources.bnet.com/topic/contribution.html"><![CDATA[contribution]]></category>
		<category domain="http://resources.bnet.com/topic/fpl+group+inc..html"><![CDATA[FPL Group Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[pension plan]]></category>
		<category domain="http://resources.bnet.com/topic/united+technologies+corp..html"><![CDATA[United Technologies Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">FPL</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">UTX</category>
		<category domain="tickers">FPL,UTX</category>
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		<title><![CDATA[Pension plans: Ford to make $2.8 billion voluntary contribution.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200503/ai_n20436256]]></link>
		<description><![CDATA[Several companies disclosed information about their pension funds  in filings with the Securities and Exchange Commission recently:    * Ford Motor Corp., Dearborn, Mich., plans to make a voluntary  contribution of $2.8 billion to its pension plans in 2  Several companies disclosed information about their...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 21 Mar 2005 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/annual+report.html"><![CDATA[annual report]]></category>
		<category domain="http://resources.bnet.com/topic/company.html"><![CDATA[company]]></category>
		<category domain="http://resources.bnet.com/topic/contribution.html"><![CDATA[contribution]]></category>
		<category domain="http://resources.bnet.com/topic/ford+motor+co..html"><![CDATA[Ford Motor Co.]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[pension plan]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">F</category>
		<category domain="tickers">F</category>
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		<title><![CDATA[Pension plan contributions announced.(News)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200411/ai_n20450786]]></link>
		<description><![CDATA[Several companies revealed contributions already made - or expected  to be made - to their pension plans in recent Securities and Exchange  Commission filings.    * ChevronTexaco Corp., San Ramon, Calif., contributed $1.2 billion  to its worldwide pensi  Several companies revealed contributions already made...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 15 Nov 2004 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/company.html"><![CDATA[company]]></category>
		<category domain="http://resources.bnet.com/topic/contribution.html"><![CDATA[contribution]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[pension plan]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[SEC]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
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		<title><![CDATA[US AIR, UAL: Fiduciaries are ready to fight airlines to make contributions.(US Airways Group Inc.)(UAL Corp.)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5266/is_200409/ai_n20450667]]></link>
		<description><![CDATA[Byline: Vineeta Anand    Fiduciary Counselors Inc., Washington, will ask a federal  bankruptcy court judge to require US Airways Group Inc. to make its  scheduled contributions to its retirement plans.    The firm was recently appointed independent fidu  Byline: Vineeta Anand  ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 20 Sep 2004 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/bankruptcy.html"><![CDATA[bankruptcy]]></category>
		<category domain="http://resources.bnet.com/topic/company.html"><![CDATA[company]]></category>
		<category domain="http://resources.bnet.com/topic/contribution.html"><![CDATA[contribution]]></category>
		<category domain="http://resources.bnet.com/topic/defined+contribution+plan.html"><![CDATA[defined contribution plan]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[pension plan]]></category>
		<category domain="http://resources.bnet.com/topic/ual+corp..html"><![CDATA[UAL Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/us+airways+group+inc..html"><![CDATA[US Airways Group Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">UAUA</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">LCC</category>
		<category domain="tickers">UAUA,LCC</category>
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		<title><![CDATA[Union sues United officers to secure pension funding.(News)(International Assn. of Machinists & Aerospace Workers sues United Airlines)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5252/is_200408/ai_n20155569]]></link>
		<description><![CDATA[Byline: JERRY GEISEL    CHICAGO-United Airlines machinists last week filed suit in U.S.  District Court in Chicago seeking to force the bankrupt airline to  resume contributions to its massively underfunded pension plans.    In July, United said it woul  Byline: JERRY GEISEL ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 02 Aug 2004 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/contribution.html"><![CDATA[contribution]]></category>
		<category domain="http://resources.bnet.com/topic/iam.html"><![CDATA[IAM]]></category>
		<category domain="http://resources.bnet.com/topic/pension+benefit+guaranty+corp..html"><![CDATA[Pension Benefit Guaranty Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/pension+plan.html"><![CDATA[pension plan]]></category>
		<category domain="http://resources.bnet.com/topic/united+airlines.html"><![CDATA[United Airlines]]></category>
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