[quote=harvey][quote=SK in CV]Really? And you know this how? I suspect it doesn’t fall at all between the top 100 and the top 3000. If you can find data to support your claim, I’d love to see it.[/quote]

So why is the burden of proof always on everyone else, but never on you?

And are you really going to extrapolate the percentage of DB plans in the Fortune 100 across all public companies? You really think that is sound analysis?

Use of the word “shell” – You’re back to the nit-picks, never really left. It’s not material.

Still no real argument about the issue. Still in the cheerleader skirt. Still won’t get in the game…[/quote]

You’re the one that made the assertion, it’s not my job to back it up. And yes, I think it is sound analysis to extrapolate the 17% (or higher) across the rest of the publicly traded companies, unless you can provide better evidence. (and I’m not doing that blindly, I did find a survey yesterday that indicated an even higher percentage of S&P 500 companies have active DB plans, I can’t find it this moment.)

And no, my use of the word “shell” is not nit picking. You used the word. A shell company is one with no operations, often with minimal or no capital. Both the NASDAQ and the NYSE have capital, share, # of shareholders, and minimum trading requirements, among others. “Shell” companies would quickly become delisted.