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Employee Benefits Survey
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Defined benefit frozen retirement plans: Benefits accrual

Table 5. Defined benefit frozen retirement plans:1 Benefits accrual,
State and local government workers, National Compensation Survey,
March 2011

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

Characteristics

Retirement benefit accrual2

All existing
participants
continue to
accrue
benefits

Some
existing
participants
continue to
accrue
benefits

No existing
participants
continue to
accrue
benefits

All workers

99

Worker characteristics

     

Management, professional, and related

99

    Professional and related

99

1

        Teachers

100

            Primary, secondary, and special education
             school teachers

100

Service

99

    Protective service

100

Sales and office

100

    Office and administrative support

100

Natural resources, construction, and maintenance

100

Production, transportation, and material moving

100

Full time

99

Part time

100

Union

100

Nonunion

97

3

Average wage within the following categories:3

     

    Lowest 25 percent

98

        Lowest 10 percent

95

    Second 25 percent

98

    Third 25 percent

99

    Highest 25 percent

100

        Highest 10 percent

100

Establishment characteristics

     

Service-providing industries

99

    Education and health services

99

1

        Educational services

100

            Elementary and secondary schools

100

            Junior colleges, colleges, and universities

100

        Health care and social assistance

92

8

            Hospitals

95

    Public administration

100

1 to 99 workers

100

    1 to 49 workers

100

    50 to 99 workers

100

100 workers or more

99

    100 to 499 workers

98

    500 workers or more

99

State government

100

Local government

99

Geographic areas

     

New England

99

Middle Atlantic

100

East North Central

100

South Atlantic

92

West South Central

98

Pacific

100

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, 2010." 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/glossary20102011.htm.