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Employee Benefits Survey
EBS EBS Program Links

Standard Errors
Defined benefit frozen retirement plans: Plan alternatives

Table 7. Standard errors for frozen defined benefit retirement plans:1 Plan alternatives, civilian
workers,2 March 2018
Characteristics No
alternative to
frozen plans 		Alternatives
to frozen
plans 		Alternatives to frozen plans
Modified
existing
defined
benefit plan 		New defined
benefit plan 		Enhanced
existing
defined
contribution
plan 		New defined
contribution
plan
All workers
0.6
0.6
1.3
0.9
1.1
1.1
Worker characteristics
           
Management, professional, and related
0.6
0.6
1.6
1.0
1.7
1.3
    Management, business, and financial
0.9
0.9
2.4
2.0
2.9
2.5
    Professional and related
0.7
0.7
1.8
1.0
1.6
1.2
Service
0.9
0.9
3.4
1.5
1.5
2.1
Sales and office
1.4
1.4
1.7
1.8
1.6
1.8
    Sales and related
5.2
5.2
–
–
5.6
3.4
    Office and administrative support
1.1
1.1
1.8
1.8
1.3
2.2
Natural resources, construction, and maintenance
2.4
2.4
3.7
3.5
3.2
2.6
Production, transportation, and material moving
2.3
2.3
3.7
3.4
3.1
4.1
Full time
0.6
0.6
1.3
0.9
1.1
1.1
Part time
3.7
3.7
4.3
2.5
2.1
4.0
Union
0.7
0.7
1.5
1.2
0.9
1.5
Nonunion
0.9
0.9
1.5
1.2
1.7
1.4
Average wage within the following categories:3
           
    Lowest 25 percent
3.0
3.0
4.7
1.7
3.2
3.4
    Second 25 percent
1.0
1.0
2.2
1.4
1.5
1.7
    Third 25 percent
1.1
1.1
2.1
1.4
1.1
1.8
    Highest 25 percent
0.4
0.4
1.8
1.1
1.8
1.3
        Highest 10 percent
0.7
0.7
2.0
1.6
2.3
2.1
Establishment characteristics
           
Goods-producing industries
1.7
1.7
3.8
3.2
3.9
4.7
Service-providing industries
0.7
0.7
1.3
0.9
1.0
1.1
    Education and health services
0.8
0.8
1.9
1.0
0.6
1.3
        Health care and social assistance
2.7
2.7
4.3
–
2.2
4.0
    Public administration
–
0.0
1.7
1.5
–
1.7
1 to 99 workers
1.0
1.0
3.1
2.0
1.4
2.7
    1 to 49 workers
0.9
0.9
3.8
2.2
1.9
4.5
    50 to 99 workers
1.6
1.6
4.0
3.1
2.3
3.3
100 workers or more
0.7
0.7
1.5
0.9
1.3
1.3
    100 to 499 workers
1.6
1.6
2.7
1.9
1.8
2.7
    500 workers or more
0.7
0.7
1.6
1.1
1.6
1.4
Geographic areas
           
Northeast
1.5
1.5
2.6
1.1
1.5
2.5
    Middle Atlantic
1.7
1.7
2.8
1.1
1.6
2.5
South
1.1
1.1
2.4
1.7
1.8
1.8
    South Atlantic
2.0
2.0
3.6
2.8
2.9
3.3
Midwest
1.4
1.4
2.3
2.3
2.4
2.3
    East North Central
1.3
1.3
2.9
3.2
2.5
2.8
West
0.8
0.8
2.3
1.5
2.9
1.7
    Pacific
1.1
1.1
2.7
1.8
3.1
2.1
1Plans closed to new workers or plans that cease accruals for some or all plan participants.
2Includes workers in private industry and state and local government. See Technical Note for further explanation.
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 2018.

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/national-compensation-survey-glossary-of-employee-benefit-terms.htm.

Source: U.S. Bureau of Labor Statistics, National Compensation Survey.