A major retirement services player is trying to help employers and life insurance agents understand the changes in the defined benefit pension market.

Principal Financial Group Inc., Des Moines, Iowa, has developed a presentation that can help employers analyze possible reasons for adopting or sticking with a defined benefit plan and possible reasons for changing a defined benefit plan or shifting to a new type of plan.

Principal also is working on presentations to explain pending changes in federal pension laws and new pension accounting rules proposed by the Financial Accounting Standards Board, Norwalk, Conn.