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Defined benefit frozen retirement plans: Selected attributes

Table 6. Defined benefit frozen retirement plans:1,2 Selected attributes,
State and local government workers, National Compensation Survey,
March 2014

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

Characteristics

Time since plan closed to new workers or
stopped accruing benefits3

1 year

2 to 5 years

Greater than
5 years

All workers

18

49

33

Worker characteristics

     

Management, professional, and related

17

48

35

    Professional and related

17

47

36

        Teachers

15

47

38

            Primary, secondary, and special education
             school teachers

15

46

39

Service

19

50

31

    Protective service

18

62

20

Sales and office

19

49

32

    Office and administrative support

20

49

32

Natural resources, construction, and maintenance

19

56

25

Production, transportation, and material moving

13

53

34

Full time

16

50

33

Part time

34

38

28

Union

20

49

30

Nonunion

15

49

36

Average wage within the following categories4:

     

    Lowest 25 percent

14

50

36

        Lowest 10 percent

9

44

47

    Second 25 percent

23

51

26

    Third 25 percent

14

51

34

    Highest 25 percent

18

46

35

        Highest 10 percent

21

39

39

Establishment characteristics

     

Service-providing industries

18

49

33

    Education and health services

17

46

37

        Educational services

17

46

37

            Elementary and secondary schools

16

46

39

            Junior colleges, colleges, and universities

19

51

30

        Health care and social assistance

18

45

38

            Hospitals

20

38

43

    Public administration

20

53

27

1 to 99 workers

14

58

28

    1 to 49 workers

18

58

23

    50 to 99 workers

58

100 workers or more

18

48

34

    100 to 499 workers

13

48

39

    500 workers or more

20

49

32

State government

16

57

27

Local government

18

46

35

Geographic areas

     

Northeast

[5]

53

47

    New England

68

32

    Middle Atlantic

1

47

52

South

11

52

37

    South Atlantic

6

86

8

    East South Central

54

    West South Central

8

17

75

Midwest

19

59

22

    East North Central

21

54

25

    West North Central

69

West

45

32

22

    Mountain

66

    Pacific

59

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

2The 2014 estimates are not strictly comparable to corresponding estimates in previous years. See
technical note for more information.

3The length of time is calculated based on the year the plan was modified. For example, plans frozen
after January 2013 are included in the "1 year" column. Those frozen between 2009 and 2012 are included in
the "2 to 5 year" column and plans frozen before 2009 are included in the "Greater than 5 years" column.

4Surveyed 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.

5Less than 0.5.


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.