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Employee Benefits Survey
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Defined benefit frozen retirement plans: Plan alternatives

Table 7. Defined benefit frozen retirement plans:1,2 Plan alternatives, State and local government workers,
National Compensation Survey, March 2014

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

Characteristics

No
alternative to
frozen plans

Alternatives
to frozen
plans

Alternatives to frozen plans3

Modified
existing
defined
benefit plan

New defined
benefit plan

Enhanced
existing
defined
contribution
plan

New defined
contribution
plan

Other

Worker characteristics

             

Management, professional, and related

100

92

7

18

    Professional and related

100

93

7

17

        Teachers

100

94

6

19

            Primary, secondary, and special education
             school teachers

100

94

6

19

Sales and office

100

92

8

19

1

    Office and administrative support

100

92

8

20

1

Natural resources, construction, and maintenance

100

86

11

15

Production, transportation, and material moving

100

89

8

23

Part time

100

94

5

11

Union

100

92

7

24

[4]

Average wage within the following categories5:

             

    Lowest 25 percent

100

93

7

16

        Lowest 10 percent

100

94

6

14

    Highest 25 percent

100

93

7

20

        Highest 10 percent

100

94

6

26

Establishment characteristics

             

Service-providing industries:
     Education and health services

100

94

6

16

[4]

        Educational services

100

94

6

17

            Elementary and secondary schools

100

94

6

19

            Junior colleges, colleges, and universities

100

95

4

9

        Health care and social assistance

100

92

8

11

            Hospitals

100

95

5

5

1 to 99 workers

100

88

    1 to 49 workers

100

93

    50 to 99 workers

100

82

100 workers or more:
     100 to 499 workers

100

91

8

20

State government

100

89

11

17

Geographic areas

             

Northeast

100

94

6

25

    New England

100

97

3

3

    Middle Atlantic

100

93

7

32

South
   East South Central

100

98

    West South Central

100

96

Midwest

100

93

6

15

    East North Central

100

96

3

22

    West North Central

100

88

West

100

89

    Mountain

100

96

    Pacific

100

87

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

4Less than 0.5.

5Surveyed 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: 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.