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Defined benefit frozen retirement plans: Benefits accrual Data Table
Table 5. Defined benefit frozen retirement plans:1 Benefits accrual,
State and local government workers, National Compensation Survey,
March 2010
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(All workers participating in frozen defined benefit plans = 100 percent)
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Characteristics
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Retirement benefit accrual2
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All existing
participants
continue to
accrue
benefits
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Some
existing
participants
continue to
accrue
benefits
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No existing
participants
continue to
accrue
benefits
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Management, professional, and related
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Primary, secondary, and special education
school teachers
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Office and administrative support
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Natural resources, construction, and maintenance
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Production, transportation, and material moving
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Average wage within the following categories:3
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Establishment characteristics
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Service-providing industries
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Education and health services
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Elementary and secondary schools
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Junior colleges, colleges, and universities
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Health care and social assistance
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1Plans closed to new workers or plans that cease accruals for some or all plan participants.
2Benefit accruals are for existing participants since the plan was closed to new workers or stopped
accruing benefits.
3The categories are based on the average wage for each occupation surveyed, which may include
workers with earnings both above and below the threshold. The average wages are based on the estimates
published in the "National Compensation Survey: Occupational Earnings in the United States, 2009." See
Technical Note for more details.
NOTE: Because of rounding, sums of individual items may not equal totals. Dash indicates no workers in this
category or data did not meet publication criteria. For definitions of major plans, key provisions, and related
terms, see the "Glossary of Employee Benefit Terms" at www.bls.gov/ncs/ebs/glossary20092010.htm.
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