Harriers' response was to push Luton back immediately but Lee Baker and Jack Byrne failed to find the net as Steve Burr suffered his first league defeat as manager.

BBC: Luton 3-1 Kidderminster

In fact, the law's stiffer funding requirements for defined-benefit plans will likely push companies with underfunded plans to freeze them, says Jack VanDerhei, a Temple University professor and fellow at the Employee Benefit Research Institute.

FORBES: Must You Work Until You Drop?