If that happens, you could lose 20% or more of the value of your pension, because the new employer can take advantage of a loophole in the law to rescind the early-retirement subsidy, if the plan offers this additional benefit.

WSJ: Conquering Retirement: A Pension-Plan Health Checkup

Employers have assumed primary responsibility for buying coverage, but their main focus has not been to buy efficient coverage to protect people against financial risks but to take advantage of a tax loophole.

FORBES: Magazine Article

Ten months on from the UK's decision to take IT specialists off its list of occupations suffering a staff shortage, UK IT contractors are accusing firms of taking advantage of a loophole to keep hiring foreign staff in place of British ones.

BBC: Indian IT worker