It may never be a better time to be a former aerospace and defense worker. That simple truth is dawning now that the second-order ramifications of the new U.S. tax law are emerging. After achieving a long-sought policy victory, businesses look to make major cash infusions into their historically underfunded pension funds. The result will probably solicit cheers from pensioners, shareholders and corporate finance executives at legacy companies alike. “We got tax reform, and now ...

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