Subscribe to Employee Benefits in the United States
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Defined benefit retirement plans: Open, soft and hard frozen plans
Table 5. Defined benefit retirement plans: Open, soft and hard freeze plans, State and local government workers, National Compensation Survey, March 2015
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(All workers participating in defined benefit plans = 100 percent)
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Characteristics
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Open plans1
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Soft freeze2
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Hard freeze3
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All participants still accruing benefits
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Some participants still accruing benefits
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Management, professional, and related
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Primary, secondary, and special education school teachers
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Office and administrative support
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Natural resources, construction, and maintenance
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Production, transportation, and material moving
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Average wage within the following categories:5
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Establishment characteristics
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Service-providing industries
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Education and health services
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Elementary and secondary schools
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Junior colleges, colleges, and universities
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Health care and social assistance
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1Plans open to new participants.
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2New employees are not allowed in the plan. Benefit accruals may continue for existing participants.
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3Participants 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.
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4Less than 0.5.
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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 wage data for March 2015.
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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/glossary20142015.htm.
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