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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,
private industry 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

64

7

28

Worker characteristics

     

Management, professional, and related

65

9

26

    Management, business, and financial

61

7

32

    Professional and related

68

Service

70

    Protective service

70

30

Sales and office

58

6

36

    Office and administrative support

61

5

35

Natural resources, construction, and maintenance

80

4

16

    Construction, extraction, farming, fishing, and
     forestry

88

    Installation, maintenance, and repair

78

5

18

Production, transportation, and material moving

66

8

26

    Production

75

5

20

    Transportation and material moving

54

12

33

Full time

64

8

28

Part time

70

Union

80

Nonunion

61

7

31

Average wage within the following categories:3

     

    Lowest 25 percent

64

        Lowest 10 percent

51

    Second 25 percent

62

5

33

    Third 25 percent

60

8

33

    Highest 25 percent

68

8

24

        Highest 10 percent

66

8

25

Establishment characteristics

     

Goods-producing industries

71

10

19

    Manufacturing

73

10

17

Service-providing industries

62

6

32

    Trade, transportation, and utilities

74

        Wholesale trade

81

        Retail trade

72

        Utilities

98

    Information

63

    Financial activities:
       Finance and insurance:
           Insurance carriers and related activities

55

11

34

    Professional and business services

63

    Education and health services

85

4

11

        Educational services

75

            Junior colleges, colleges, and universities

75

        Health care and social assistance

86

4

10

1 to 99 workers

49

4

47

    1 to 49 workers

42

6

52

    50 to 99 workers

59

100 workers or more

68

8

25

    100 to 499 workers

71

5

25

    500 workers or more

66

10

25

Geographic areas

     

New England

56

3

41

Middle Atlantic

59

5

36

East North Central

67

West North Central

54

South Atlantic

62

5

33

East South Central

70

West South Central

74

4

22

Pacific

70

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

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.

2Benefit accruals are for existing participants
since the plan was closed to new workers or
stopped accruing benefits.


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.