The defined contribution plan is evolving globally, as companies increasingly move toward a hybrid of DC and some of the elements of defined benefit plans. 

So say the results of the Vanguard survey, "Global Trends in DB and DC Plans," which also found that DC plans are emerging as the predominant retirement plan structure not just in the U.S., but around the world. 

Vanguard said that employers – in their quest to develop the "next generation" retirement plan – are being more active in pursuing better investment outcomes for employees. They're also being more aggressive about fee transparency, which is helping to boost the number of low-cost investment options available for retirement plans.

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