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Employee Benefits Survey
EBS EBS Program Links

Defined benefit frozen retirement plans: Plan alternatives

Table 7. Defined benefit frozen retirement plans:1 Plan alternatives, State and local government workers, March
2017
(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
All workers
100
93
5
18
Worker characteristics
             
Management, professional, and related
100
94
5
17
    Professional and related
100
94
4
17
        Teachers
100
95
5
18
            Primary, secondary, and special education
             school teachers
100
95
5
19
Service
100
90
8
17
    Protective service
100
90
9
18
Sales and office
100
92
6
21
    Office and administrative support
100
92
6
21
Natural resources, construction, and maintenance
100
89
7
14
Production, transportation, and material moving
100
91
4
15
Full time
100
92
6
18
Part time
100
98
2
8
Union
100
95
4
18
Nonunion
100
90
8
17
Average wage within the following categories:3
             
    Lowest 25 percent
100
91
7
20
        Lowest 10 percent
100
91
17
    Second 25 percent
100
90
7
19
    Third 25 percent
100
93
5
15
    Highest 25 percent
100
95
4
17
        Highest 10 percent
100
95
4
17
Establishment characteristics
             
Service-providing industries
100
93
5
18
    Education and health services
100
95
4
17
        Educational services
100
95
4
17
            Elementary and secondary schools
100
95
4
18
            Junior colleges, colleges, and universities
100
96
3
14
        Health care and social assistance
100
88
16
            Hospitals
100
92
    Public administration
100
89
8
20
1 to 99 workers
100
91
7
15
    1 to 49 workers
100
92
6
12
    50 to 99 workers
100
91
8
18
100 workers or more
100
93
5
18
    100 to 499 workers
100
93
3
21
    500 workers or more
100
93
6
17
State government
100
92
6
19
Local government
100
93
5
17
Geographic areas
             
Northeast
100
97
3
18
    New England
100
94
    Middle Atlantic
100
98
2
21
South
100
91
7
24
    South Atlantic
100
86
11
47
    East South Central
100
92
23
    West South Central
100
96
3
Midwest
100
90
6
16
    East North Central
100
90
3
25
    West North Central
100
89
10
West
100
92
6
8
    Mountain
100
91
    Pacific
100
93
4
8
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 2017.

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/glossary20162017.htm.

Source: Bureau of Labor Statistics, National Compensation Survey.