Defined benefit frozen retirement plans: Plan alternatives

Table 7. Defined benefit frozen retirement plans:1 Plan alternatives, State and
local government workers, National Compensation Survey, March 2011

(All workers participating in frozen defined benefit plans = 100 percent)

Characteristics

Alternatives
to frozen
plans
available

Alternatives for employees in frozen
plans2

New defined
benefit plan

Enhanced
existing
defined
contribution
plan

New defined
contribution
plan

All workers

100

89

7

22

Worker characteristics

        

Management, professional, and related

100

92

6

22

    Professional and related

100

93

5

22

        Teachers

100

100

–

22

            Primary, secondary, and special education
             school teachers

100

100

–

23

Service

100

85

8

18

    Protective service

100

87

3

–

Sales and office

100

82

9

37

    Office and administrative support

100

81

9

39

Natural resources, construction, and maintenance

100

81

16

–

Production, transportation, and material moving

100

90

–

15

Full time

100

88

8

23

Part time

100

98

–

19

Union

100

88

9

23

Nonunion

100

91

4

20

Average wage within the following categories:3

        

    Lowest 25 percent

100

90

5

31

        Lowest 10 percent

100

81

9

32

    Second 25 percent

100

86

10

23

    Third 25 percent

100

80

13

19

    Highest 25 percent

100

95

4

20

        Highest 10 percent

100

97

–

18

Establishment characteristics

        

Service-providing industries

100

89

8

22

    Education and health services

100

92

6

21

        Educational services

100

97

2

22

            Elementary and secondary schools

100

98

–

26

            Junior colleges, colleges, and universities

100

92

–

–

        Health care and social assistance

100

70

29

–

            Hospitals

100

70

30

7

    Public administration

100

82

10

–

1 to 99 workers

100

90

–

–

    1 to 49 workers

100

82

–

–

    50 to 99 workers

100

95

–

–

100 workers or more

100

88

8

21

    100 to 499 workers

100

87

–

25

    500 workers or more

100

89

9

20

State government

100

77

18

–

Local government

100

95

2

21

Geographic areas

        

New England

100

98

–

–

Middle Atlantic

100

78

21

–

East North Central

100

93

–

44

South Atlantic

100

77

–

32

West South Central

100

90

–

–

Pacific

100

99

–

51

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.

3The categories are based on the average wage for each occupation surveyed, which may include workers with
earnings both above and below the threshold. The average wages are based on the estimates published in the "National
Compensation Survey: Occupational Earnings in the United States, 2010." See Technical Note for more details.


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/glossary20102011.htm.