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TABLE B9

Number of Participants
by type of plan and method of funding, 1993

(numbers in thousands)
Method of Funding Total Plans Single Employer Plans1/ Multiemployer Plans2/
Total Defined Benefit Defined Contribution Total Defined Benefit Defined Contribution Total Defined Benefit Defined Contribution
Funding arrangement for investment of assets:
Total                  83,870       40,267 43,603    73,770       32,151 41,619    10,100        8,116 1,983
Trust 50,062 24,347 25,715 44,255 19,923 24,333 5,807 4,424 1,383
Insurance 911 494 417 899 491 409 12 3 8
Trust and insurance 31,883 14,981 16,902 27,601 11,291 16,310 4,281 3,689 592
Other 1,014 446 568 1,014 446 568 - - -
Funding arrangement for payment of benefits:
Total 83,870 40,267 43,603 73,770 32,151 41,619 10,100 8,116 1,983
Trust 58,136 27,049 31,088 50,682 21,276 29,407 7,454 5,773 1,681
Insurance 3,488 1,551 1,937 3,379 1,475 1,904 109 76 33
Trust and insurance 21,231 11,219 10,012 18,697 8,951 9,746 2,534 2,268 266
Other 1,015 449 566 1,011 449 562 4 - 4

1/Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans.

2/Includes multiemployer plans and multiple-employer collectively bargained plans.

NOTE: Plans with less than 100 participants are required to provide only the total participant count. For these plans, which cover approximately 10 percent of total pension plan participants, the distribution of active, retired, and separated vested participants was assumed to be the same as for larger plans within each category of plan (i.e., single, multiemployer, defined benefit, defined contribution).

SOURCE: Form 5500 series reports filed with the Internal Revenue Service for 1993 plan years.

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