Back to the point of getting rid of the A-plan. This is not giving something away. The plan would be to replace it with something that has a cash value, which you own. I think this would be a gain. Meaning, if you choose to work until you're 65 and have a reduced life span because of it, at least you have the cash value to hand down. Currently you get nothing. Likewise if you choose to retire early there is no penalty, you just have to budget the value of the fund into your plans.
The whole question is how much should this fund be and how much would the company have to put into it to match the current A-plan payout.