From Aviationweek.com 2005 March

President Bush's pension reform alternative is bad for all airlines with defined benefit plans, airline lobbyists said yesterday, and it could drive more carriers into bankruptcy and out of the defined-benefit system.

Delta and Northwest are looking to shift to 401K plans but under current rules they have to pay off their under-funded obligations in about three years, an option which several airline execs say is too fast and too expensive.

Airlines also oppose the President's yield curve proposal and plan to use a company's credit-worthiness to determine funding or Pension Benefit Guaranty Corporation (PBGC) premium obligations. "Four years ago, most airlines were investment grade," one industry source told The DAILY, noting the volatility of credit as a litmus test.

Delta and Northwest have met with the Administration on a strategy to freeze their defined-benefit plans to give them time to pay off the under-funded portions, but sources said the White House appears to favor neither legislation that carves out industry-specific rules nor changes to its current proposal, even if it forces airlines into bankruptcy.

Administration officials didn't return calls yesterday seeking comment, though early this week Treasury Assistant Secretary Mark Warshawsky said Bush's proposal more accurately reflects employers' health and eases the risks of masking economic realities.

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Magnetic Shielding
Magnetic shielding includes products and raw materials for shielding instruments and equipment from magnetic fields. 
Welding Gases and Thermal Process Gases
Welding gases and thermal process gases are specialized gases for welding, cutting or other thermal processing applications.
Heat Treating Services
Heat treating services perform thermal treatments to modify the properties of metals and metal alloys. Common processes include annealing, austempering, case hardening, conventional hardening, homogenizing, hot isostatic pressing (HIP), martempering, normalizing, precipitation hardening, shot peening, solution treating, spheroidizing, stabilizing, and stress relieving.
Adhesive Tapes
Adhesive tapes are used to assemble materials or parts together using a sticky chemical bond. Adhesive tapes are made by coating a backing or carrier (paper, plastic film, cloth, foam or foil) with an adhesive on a web or roll coater.
Magnetic Cores
Magnetic cores are doughnut-shaped magnetic materials that are used with inductors, transformers and electromagnets. They are also used as computer memory elements.

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