Defined benefit frozen retirement plans: Plan alternatives

Table 7. Defined benefit frozen retirement plans:1 Plan alternatives, State and local government workers, March
2016
(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
–
17
–
    Professional and related
–
100
94
6
–
16
–
        Teachers
–
100
96
4
–
17
–
            Primary, secondary, and special education
             school teachers
–
100
96
4
–
17
–
Sales and office
–
100
93
7
–
18
–
    Office and administrative support
–
100
93
7
–
18
–
Natural resources, construction, and maintenance
–
100
86
10
–
14
–
Production, transportation, and material moving
–
100
90
7
–
21
–
Part time
–
100
96
4
–
13
–
Union
–
100
95
5
–
20
–
Average wage within the following categories:3
             
    Lowest 25 percent
–
100
92
7
–
18
–
        Lowest 10 percent
–
100
94
6
–
15
–
    Highest 25 percent
–
100
96
4
–
17
–
        Highest 10 percent
–
100
96
3
–
22
–
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
93
6
–
12
–
        Health care and social assistance
–
100
92
8
–
10
–
            Hospitals
–
100
93
7
–
4
–
1 to 99 workers
–
100
89
–
–
–
–
    1 to 49 workers
–
100
92
–
–
–
–
    50 to 99 workers
–
100
86
–
–
–
–
100 workers or more:
     100 to 499 workers
–
100
90
9
–
17
–
State government
–
100
90
10
–
16
–
Geographic areas
             
Northeast
–
100
97
3
–
23
–
    New England
–
100
96
4
–
4
–
    Middle Atlantic
–
100
97
3
–
29
–
South:
    East South Central
–
100
89
–
–
–
–
    West South Central
–
100
95
–
–
–
–
Midwest
–
100
94
5
–
15
–
    East North Central
–
100
97
–
–
22
–
    West North Central
–
100
88
–
–
–
–
West
–
100
93
7
–
7
–
    Mountain
–
100
94
–
–
–
–
    Pacific
–
100
92
–
–
–
–
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 2016.

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/glossary20152016.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.