Blankley, A. I., P. G. Cottell, and R. H. McClure. “An Examination Of The Economic Impact Of Pension Rate Reductions On Future Pension Expense, Earnings, And Cash Flows: A Simulation”. Journal of Business & Economics Research (JBER), vol. 1, no. 7, July 2003, doi:10.19030/jber.v1i7.3932.