Defined benefit frozen retirement plans: Benefits accrual

Table 5. Defined benefit frozen retirement plans:1 Benefits accrual,
State and local government workers, National Compensation Survey,
March 2011

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

Characteristics

Retirement benefit accrual2

All existing
participants
continue to
accrue
benefits

Some
existing
participants
continue to
accrue
benefits

No existing
participants
continue to
accrue
benefits

All workers

99

–

–

Worker characteristics

      

Management, professional, and related

99

–

–

    Professional and related

99

–

1

        Teachers

100

–

–

            Primary, secondary, and special education
             school teachers

100

–

–

Service

99

–

–

    Protective service

100

–

–

Sales and office

100

–

–

    Office and administrative support

100

–

–

Natural resources, construction, and maintenance

100

–

–

Production, transportation, and material moving

100

–

–

Full time

99

–

–

Part time

100

–

–

Union

100

–

–

Nonunion

97

–

3

Average wage within the following categories:3

      

    Lowest 25 percent

98

–

–

        Lowest 10 percent

95

–

–

    Second 25 percent

98

–

–

    Third 25 percent

99

–

–

    Highest 25 percent

100

–

–

        Highest 10 percent

100

–

–

Establishment characteristics

      

Service-providing industries

99

–

–

    Education and health services

99

–

1

        Educational services

100

–

–

            Elementary and secondary schools

100

–

–

            Junior colleges, colleges, and universities

100

–

–

        Health care and social assistance

92

–

8

            Hospitals

95

–

–

    Public administration

100

–

–

1 to 99 workers

100

–

–

    1 to 49 workers

100

–

–

    50 to 99 workers

100

–

–

100 workers or more

99

–

–

    100 to 499 workers

98

–

–

    500 workers or more

99

–

–

State government

100

–

–

Local government

99

–

–

Geographic areas

      

New England

99

–

–

Middle Atlantic

100

–

–

East North Central

100

–

–

South Atlantic

92

–

–

West South Central

98

–

–

Pacific

100

–

–

1Plans closed to new workers or plans that cease accruals for some or all plan participants.

2Benefit accruals are for existing participants since the plan was closed to new workers or stopped
accruing benefits.

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: Because of rounding, sums of individual items may not equal totals. 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.