Running into prospects who are not happy with there DB plans. They all participate in a pool along with other companies in 1 group DB plan. There are about 350 companies in the plan. Like most(?) they have been consistently underfunded each of the last 4 years or so. Anyway to move 1 or 2 of the companies out of their existing DB plan to a DC plan without having to come up with all of the underfunding at once ? Any way to “amortize” their obligation over say, a five year period? Or, are they just “stuck” until their underlying investments help make up the underfunding ? I am new to DB plans and any help would be appreciated.