False justification for the dismantling of final salary pension schemes

The BBC reported that KPMG predicts 22% of FTSE 100 companies "will be unable to pay off their pension deficits".
The report continues...
"The accountancy firm KPMG says 22% of the firms in the FTSE 100 share index will not have enough spare cash to make the necessary payments.
It says this will prompt many more big firms to close their final-salary schemes to existing members of staff."

I've said this many times before, but I will repeat - I'm sure that this recession has been talked up to for the purposes of the powerful.
Closing the final salary pension scheme has long been an objective of the large companies in this country, and the accountancy firms, who, lets face it are paid by them, are really just a mouthpiece for them.
This is a short term blip and the fall in the value of shares recently is not refective of the long term value of them.
Let's not forget that the liability is calculated by reference to the long-term corporate bond yield, which is somewhat north of the base rate at present.
The point is there is a short term disparity which will eventually reverse.
In the short term they may well struggle, but that is not justification for closing them.
Not to mention that read the other way 78% of firms will be able to meet their pension requirements.

I wonder how many firms that will be able to service it will use this report to justify the dismantling of their final salary pension scheme