Since contributions by either worker or employer are tax preferred, and since the company should be indifferent between whether it makes the contribution, or whether it pays money to the worker who makes the contribution, the 'switch' from firm to worker could not be less relevant.
What does matter is the change from defined benefit to defined contribution, but that is old news.
mbs
> Pension Change Puts the Burden on the Worker
> By EDWARD WYATT
>
> American workers now put more money into pension and retirement savings
> plans sponsored by their employers than the companies themselves do.