This document is about the testimony provided by Jack K. Cohen of the Association of BellTel Retirees on the impact of Verizon's decision to transfer $8.4 billion in pension obligations for 41,000 management retirees to Prudential, which resulted in the loss of ERISA protections and PBGC guarantees for those retirees. Cohen expresses concerns about the risks and lack of transparency in such de-risking transactions.