Defined Benefit Plans

This program tracks trends in defined benefit plans (often relative to defined contribution plans) and includes analysis on cash balance and other hybrid plans. EBRI has recently used its Retirement Security Projection Model to simulate the results of benefit accrual freezes in traditional final average plans as well as various scenarios with respect to cash balance plans.

"The Role of Social Security, Defined Benefits, and Private Retirement Accounts in the Face of the Retirement Crisis" [January 2014, EBRI Notes, Vol. 35, No. 1]

"How Much Would it Take? Achieving Retirement Income Equivalency between Final-Average-Pay Defined Benefit Plan Accruals and Voluntary Enrollment 401(k) Plans in the Private Sector" [December 2013, EBRI Notes, Vol. 34, No. 12]

"Retirement Plan Participation: Survey of Income and Program Participation (SIPP) Data, 2012" [August 2013, EBRI Notes, Vol. 34, No. 8]

"Reality Checks: A Comparative Analysis of Future Benefits from Private-Sector, Voluntary-Enrollment 401(k) Plans vs. Stylized, Final-Average-Pay Defined Benefit and Cash Balance Plans" [June 2013, EBRI Issue Brief #387]

"Retirement Plan Participation and Asset Allocation, 2010" [April 2013, EBRI Notes, Vol. 34, No. 4]

"Annuity and Lump-Sum Decisions in Defined Benefit Plans: The Role of Plan Rules" [January 2013, EBRI Issue Brief #381]

"Individual Account Retirement Plans: An Analysis of the 2010 Survey of Consumer Finances" [September 2012, EBRI Issue Brief #375]

"The Importance of Defined Benefit Plans for Retirement Income Adequacy" [August 2011, EBRI Notes, Vol. 32, No. 8]

"Self-Reported Benefit Accrual Rates of Defined Benefit Plans: An Analysis of the 2004 and 2007 Survey of Consumer Finances" [January 2011, EBRI Notes, Vol. 32, No. 1]

"Retirement Plan Participation: Survey of Income and Program Participation (SIPP) Data, 2009" [November 2010, EBRI Notes, Vol. 31, No. 11]

"Individual Account Retirement Plans: An Analysis of the 2007 Survey of Consumer Finances, With Market Adjustments to June 2009" [August 2009, EBRI Issue Brief #333]

"Many 401(k) Sponsors Suspending Matching Contributions Are Funding Defined Benefit Pension Plans" [June 2009, EBRI Notes, Vol. 30, No. 6]

"Public Pension Plan Asset Allocations" [April 2009, EBRI Notes, Vol. 30, No. 4]

"Retirement Plan Participation: Survey of Income and Program Participation (SIPP) Data, 2006" [February 2009, EBRI Notes, Vol. 30, No. 2]

"Retirement Trends in the United States Over the Past Quarter-Century" [June 2007, Facts from EBRI]

"Basics of the Pension Benefit Guaranty Corporation (PBGC)" [January 2007, Facts from EBRI]

"Defined Benefit Plan Freezes: Who's Affected, How Much, and Replacing Lost Accruals" [March 2006, EBRI Issue Brief #291]

"The U.S. Retirement Income System" [April 2005, Facts from EBRI]

"Assets in Qualified Retirement Plans, 1985-2002: Revised" [September 2004, Facts from EBRI]

"The Decline of Private-Sector Defined Benefit Promises and Annuity Payments: What Will It Mean?" [July 2004, EBRI Notes, Vol. 25, No. 7]

"ERISA at 30: The Decline of Private-Sector Defined Benefit Promises and Annuity Payments? What Will It Mean?" [May 2004, EBRI Issue Brief #269]

"An Evolving Pension System: Trends in Defined Benefit and Defined Contribution Plans" [September 2002, EBRI Issue Brief #249]

Note: Please use the "Search" function to locate earlier publications on this topic.