IBM Halts Pension Plan for New Hires  SAN FRANCISCO (Reuters) - IBM &lt;A HREF="http://www.investor.reuters.com/FullQuote.aspx?ticker=IBM.N target=/stocks/quickinfo/fullquote"&gt;IBM.N&lt;/A&gt; will offer future  employees a 401(k) pension plan instead of a fixed pension, the  company said on Thursday, backing away from a controversial  policy that reduced retirement payouts and stirred employee  ire.