Global competition, volatile securities markets, rising benefits costs, complex and ever changing regulation and accounting requirements, and the aging of the Baby Boomers are all interacting to force corporate management to rethink their retirement benefit strategies. This report, based on discussions at The Conference Board Retirement Roundtable “Sharing Responsibility for Assuring Long-Term Retirement Security” looks at the factors influencing benefit decisions, examines the challenge of making individual responsibility work, and gives a peek at what benefit plans may look like in the future.