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This paper describes a methodology for combining the data sets underlying the National Compensation Survey (NCS) publications reporting on: a) the incidence of benefits among workers and b) the detailed provisions of the benefits in which workers participate. The combination of these datasets allows the construction of new statistics that estimate the extent to which workers have access to benefit plans with specific attributes, as well as the extent to which they take up such plans. The methodology is applied to Defined Contribution retirement plans offered to private industry workers in 2008.