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Employee Benefits Survey
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Defined benefit frozen retirement plans: Plan alternatives Data Table

Table 7. Defined benefit frozen retirement plans:1 Plan alternatives, State and
local government workers, National Compensation Survey, March 2010

(All workers participating in frozen defined benefit plans = 100 percent)

Characteristics

Alternatives
to frozen
plans
available

Alternatives for employees in frozen
plans2

New defined
benefit plan

Enhanced
existing
defined
contribution
plan

New defined
contribution
plan

All workers

100

94

1

18

Worker characteristics

 

 

 

 

Management, professional, and related

100

97

1

–

    Professional and related

100

97

1

–

        Teachers

100

100

–

–

            Primary, secondary, and special education
             school teachers

100

100

–

10

Service

100

90

2

–

    Protective service

100

88

–

–

Sales and office

100

90

–

32

    Office and administrative support

100

89

–

34

Natural resources, construction, and maintenance

100

94

–

–

Production, transportation, and material moving

100

98

–

–

Full time

100

94

1

19

Part time

100

98

–

–

Union

100

96

–

–

Nonunion

100

90

4

20

Average wage within the following categories:3

 

 

 

 

    Lowest 25 percent

100

89

4

–

        Lowest 10 percent

100

72

–

–

    Second 25 percent

100

93

1

–

    Third 25 percent

100

91

–

–

    Highest 25 percent

100

99

–

12

        Highest 10 percent

100

100

–

4

Establishment characteristics

 

 

 

 

Service-providing industries

100

95

1

18

    Education and health services

100

97

1

11

        Educational services

100

98

–

10

            Elementary and secondary schools

100

98

–

10

            Junior colleges, colleges, and universities

100

97

–

–

        Health care and social assistance

100

89

–

–

            Hospitals

100

94

–

8

    Public administration

100

91

–

–

1 to 99 workers

100

84

–

42

    1 to 49 workers

100

71

–

54

    50 to 99 workers

100

92

–

–

100 workers or more

100

95

1

–

    100 to 499 workers

100

91

–

–

    500 workers or more

100

97

–

15

State government

100

91

–

–

Local government

100

96

1

12

Geographic areas

 

 

 

 

New England

100

98

–

–

Middle Atlantic

100

99

–

–

East North Central

100

88

–

–

West North Central

100

88

–

–

South Atlantic

100

69

–

23

West South Central

100

90

–

–

Mountain

100

92

–

–

Pacific

100

99

–

50

Footnotes:

1Plans closed to new workers or plans that cease accruals for some or all plan participants.

2The sum of the individual components may be greater than the total because some employers offer more than one
alternative.

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: 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.