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Employee Benefits Survey
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Defined benefit frozen retirement plans: Selected attributes

Table 6. Defined benefit frozen retirement plans:1 Selected attributes,
State and local government workers, National Compensation Survey,
March 2015

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

Characteristics

Time since plan closed to new workers or
stopped accruing benefits2

1 year

2 to 5 years

Greater than
5 years

All workers

2

64

34

Worker characteristics

     

Management, professional, and related

2

62

36

    Professional and related

2

61

37

        Teachers

1

61

38

            Primary, secondary, and special education
             school teachers

2

60

39

Service

67

    Protective service

76

Sales and office

2

66

32

    Office and administrative support

2

66

32

Natural resources, construction, and maintenance

3

69

29

Production, transportation, and material moving

2

58

40

Full time

2

63

35

Part time

74

Union

71

Nonunion

4

54

43

Average wage within the following categories:3

     

    Lowest 25 percent

3

58

40

        Lowest 10 percent

2

51

47

    Second 25 percent

2

69

29

    Third 25 percent

2

62

36

    Highest 25 percent

1

66

34

        Highest 10 percent

65

Establishment characteristics

     

Service-providing industries

2

64

34

    Education and health services

2

60

37

        Educational services

2

61

37

            Elementary and secondary schools

2

60

39

            Junior colleges, colleges, and universities

64

        Health care and social assistance

2

59

39

            Hospitals

52

    Public administration

2

70

28

1 to 99 workers

65

    1 to 49 workers

71

    50 to 99 workers

59

100 workers or more

2

64

35

    100 to 499 workers

1

59

40

    500 workers or more

2

65

33

State government

3

65

32

Local government

1

63

35

Geographic areas

     

Northeast

59

41

    New England

67

33

    Middle Atlantic

56

44

South

5

53

42

    South Atlantic

6

83

11

    East South Central

45

    West South Central

19

81

Midwest

[4]

67

33

    East North Central

72

West

82

    Mountain

76

24

    Pacific

84

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

2The length of time is calculated based on the year the plan was modified. For example, plans frozen
after January 2014 are included in the "1 year" column. Those frozen between 2010 and 2013 are included in
the "2 to 5 year" column and plans frozen before 2010 are included in the "Greater than 5 years" column.

3Surveyed 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.

4Less 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/glossary20142015.htm.