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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 Plan alternatives, State and local government workers,
National Compensation Survey, March 2015

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

Characteristics

No
alternative to
frozen plans

Alternatives
to frozen
plans

Alternatives to frozen plans2

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

94

6

–

16

–

    Professional and related

–

100

94

5

–

16

–

        Teachers

–

100

96

4

–

17

–

            Primary, secondary, and special education
             school teachers

–

100

96

4

–

18

–

Sales and office

–

100

93

7

–

18

1

    Office and administrative support

–

100

93

6

–

18

1

Natural resources, construction, and maintenance

–

100

86

11

–

14

–

Production, transportation, and material moving

–

100

90

7

–

21

–

Average wage within the following categories:3

              

    Highest 25 percent

–

100

96

4

–

17

–

        Highest 10 percent

–

100

97

3

–

20

–

Establishment characteristics

              

Service-providing industries:
     Education and health services

–

100

95

5

–

16

–

        Educational services

–

100

95

5

–

16

–

            Elementary and secondary schools

–

100

96

4

–

18

–

            Junior colleges, colleges, and universities

–

100

92

–

–

11

–

        Health care and social assistance

–

100

94

6

–

9

–

            Hospitals

–

100

96

4

–

3

–

1 to 99 workers:
     1 to 49 workers

–

100

92

–

–

–

–

100 workers or more:
     100 to 499 workers

–

100

91

8

–

17

–

State government

–

100

90

10

–

15

–

Geographic areas

              

Northeast:
     New England

–

100

96

4

–

3

–

South:
   East South Central

–

100

90

–

–

–

–

    West South Central

–

100

95

3

–

–

–

Midwest

–

100

93

6

–

15

–

    East North Central

–

100

97

–

–

23

–

    West North Central

–

100

87

–

–

–

–

West

–

100

93

7

–

6

–

    Mountain

–

100

94

–

–

–

–

    Pacific

–

100

93

7

–

–

–

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

2The sum of the individual components may be greater than the total because some employers offer more than one alternative.

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.


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/glossary20142015.htm.