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Employee Benefits Survey
EBS EBS Program Links

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

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

Characteristics

Open plans1

Soft freeze2

Hard freeze3

All
participants
still accruing
benefits

Some
participants
still accruing
benefits

All workers

40

60

[4]

[4]

Worker characteristics

        

Management, professional, and related

39

61

–

–

    Professional and related

39

61

–

–

        Teachers

40

60

–

–

            Primary, secondary, and special education
             school teachers

40

60

–

–

Service

41

59

–

–

    Protective service

44

56

–

[4]

Sales and office

39

61

–

–

    Office and administrative support

39

61

–

–

Natural resources, construction, and maintenance

43

57

–

[4]

Production, transportation, and material moving

42

58

–

–

Full time

40

60

[4]

[4]

Part time

34

65

–

–

Union

35

65

–

–

Nonunion

45

55

–

–

Average wage within the following categories:5

        

    Lowest 25 percent

44

56

–

–

        Lowest 10 percent

40

60

–

–

    Second 25 percent

42

58

–

–

    Third 25 percent

39

61

–

–

    Highest 25 percent

35

65

–

–

        Highest 10 percent

32

68

–

–

Establishment characteristics

        

Service-providing industries

40

60

[4]

[4]

    Education and health services

38

62

–

–

        Educational services

37

62

–

–

            Elementary and secondary schools

38

61

–

–

            Junior colleges, colleges, and universities

35

65

–

–

        Health care and social assistance

43

57

–

–

            Hospitals

43

57

–

–

    Public administration

41

59

–

–

1 to 99 workers

49

51

–

–

    1 to 49 workers

51

49

–

–

    50 to 99 workers

47

53

–

–

100 workers or more

39

61

[4]

[4]

    100 to 499 workers

39

61

–

–

    500 workers or more

38

61

[4]

[4]

State government

34

66

–

–

Local government

42

58

[4]

[4]

Geographic areas

        

Northeast

25

74

1

–

    New England

30

68

–

–

    Middle Atlantic

23

76

–

–

South

43

57

–

–

    South Atlantic

50

50

–

–

    East South Central

34

66

–

–

    West South Central

37

63

–

–

Midwest

51

48

–

[4]

    East North Central

50

49

–

1

    West North Central

53

47

–

–

West

35

65

–

–

    Mountain

38

62

–

–

    Pacific

34

66

–

–

1Plans open to new participants.

2New employees are not allowed in the plan. Benefit accruals may continue for existing participants.

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.

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 wage data for March 2015.


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.