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Employee Benefits Survey
EBS EBS Program Links

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, March 2017
(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
44
56
[4]
[4]
Worker characteristics
       
Management, professional, and related
42
57
[4]
[4]
    Professional and related
43
57
        Teachers
44
55
            Primary, secondary, and special education
             school teachers
45
55
Service
45
55
    Protective service
47
53
Sales and office
44
56
    Office and administrative support
44
56
Natural resources, construction, and maintenance
54
46
Production, transportation, and material moving
43
57
Full time
43
56
[4]
[4]
Part time
48
52
[4]
Union
39
61
Nonunion
48
51
Average wage within the following categories:5
       
    Lowest 25 percent
49
51
        Lowest 10 percent
50
50
    Second 25 percent
46
54
    Third 25 percent
43
57
    Highest 25 percent
38
61
        Highest 10 percent
34
66
Establishment characteristics
       
Service-providing industries
44
56
[4]
[4]
    Education and health services
43
56
        Educational services
43
56
            Elementary and secondary schools
44
56
            Junior colleges, colleges, and universities
41
59
        Health care and social assistance
44
56
            Hospitals
48
52
    Public administration
42
57
1 to 99 workers
46
54
    1 to 49 workers
45
55
    50 to 99 workers
47
53
[4]
100 workers or more
43
57
[4]
[4]
    100 to 499 workers
49
50
    500 workers or more
40
60
State government
38
61
Local government
45
54
[4]
[4]
Geographic areas
       
Northeast
28
70
    New England
32
66
    Middle Atlantic
28
72
South
47
52
    South Atlantic
57
43
    East South Central
38
62
    West South Central
39
61
Midwest
55
45
    East North Central
55
45
    West North Central
54
46
West
40
60
    Mountain
41
58
    Pacific
40
60
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 2017.

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/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.