Restructuring costs [Exit and Disposal] have received a good deal of attention  in recent years because of revelations of abuses that have characterized these charges as “big bath” write-offs but which have been used to create “cookie jar” reserves... 

A pension plan is an agreement between the employer and the employees such that, under prespecified conditions, the employer provides for cash payments to the employees when they retire. Because of abuses against workers, Congress passed the Employee...