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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: 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.