Defined Benefit Plan – the appendicitis of accounting?

http://www.oecd.org/dataoecd/7/47/41270355.pdf
http://www.investopedia.com/articles/retirement/10/demise-defined-benefit-plan.asp

Two interesting articles about the DBP. Clearly Graham Holt keeps the topic in the syllabus because it is inherently complex, not because it is relevant. It would be more useful to learn about the accounting for closing down these plans, as they appear to be dead ends in the evolution of accounting.

Please vote if you have encountered a company that had a an operating DBP. Were they also planning to close that down?