At least 325 major companies recently have adopted cash-balance plans. Congress is currently debating several bills that would regulate the controversial plans.
Companies attribute the trend to the demands posed by global expansion and high technology.
The groups surveyed included charities, hospitals, universities and community foundations. Single workers and those married to non-state employees have paid their full share. The companies that offer the backup care report that it's often a cheaper alternative to building a costly day care center that may be used by just a few children.