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Employee Benefits Survey
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Defined benefit retirement plans: Open, soft and hard frozen plans

Table 5. Defined benefit retirement plans:1 Open, soft and hard freeze plans, State
and local government workers, National Compensation Survey, March 2014

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

Characteristics

Open plans2

Soft freeze3

Hard freeze4

All
participants
still accruing
benefits

Some
participants
still accruing
benefits

All workers

40

60

[5]

[5]

Worker characteristics

       

Management, professional, and related

40

60

    Professional and related

41

59

        Teachers

43

57

            Primary, secondary, and special education
             school teachers

43

57

Service

41

59

    Protective service

46

54

[5]

Sales and office

38

62

    Office and administrative support

37

62

Natural resources, construction, and maintenance

40

60

Production, transportation, and material moving

41

58

Full time

40

59

[5]

[5]

Part time

37

62

Union

39

60

Nonunion

41

59

Average wage within the following categories6:

       

    Lowest 25 percent

41

59

        Lowest 10 percent

38

62

[5]

    Second 25 percent

40

60

    Third 25 percent

38

62

    Highest 25 percent

41

59

        Highest 10 percent

43

56

Establishment characteristics

       

Service-providing industries

40

60

[5]

[5]

    Education and health services

40

60

        Educational services

39

60

            Elementary and secondary schools

40

59

            Junior colleges, colleges, and universities

36

64

        Health care and social assistance

43

57

            Hospitals

43

57

    Public administration

40

59

1 to 99 workers

45

54

    1 to 49 workers

39

60

    50 to 99 workers

50

49

100 workers or more

39

60

[5]

[5]

    100 to 499 workers

40

60

    500 workers or more

39

60

[5]

[5]

State government

33

67

Local government

42

57

Geographic areas

       

Northeast

30

70

[5]

    New England

29

69

    Middle Atlantic

30

70

South

38

62

    South Atlantic

38

62

    East South Central

43

57

    West South Central

36

64

Midwest

48

50

1

    East North Central

46

52

2

    West North Central

53

47

West

43

57

    Mountain

41

59

    Pacific

44

56

1The 2014 estimates are not strictly comparable to corresponding estimates in previous years. See technical note for more
information.

2Plans open to new participants.

3New employees are not allowed in the plan. Benefit accruals may continue for existing participants.

4Participants in these plans stop accruing benefits on the date the plan is frozen. The benefit the employee receives is
calculated as of the day the plan was frozen.

5Less than 0.5.

6Surveyed occupations are classified into wage categories based on the average wage for the occupation, which may
include workers with earnings both above and below the threshold.  The categories were formed using percentile estimates
generated using ECEC data for March 2014.


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/glossary20132014.htm.