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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.