Defined Contribution Retirement Plans: Who Has Them and What Do They Cost?
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Stoltzfus, Eli R.
This Beyond the Numbers article takes a look at five types of employer-sponsored defined contribution retirement plans in private industry. The article shows the overall employee participation rates, employee participation rates by type of plan, and overall employer costs and worker participation costs for all types of plans. All defined contribution plans described in this article have some form of employer cost. Plans are categorized by type on the basis of Internal Revenue Code requirements and variations in contribution methods. The data are from the BLS National Compensation Survey (NCS) and are presented by selected worker and establishment characteristics and geographic areas.
defined contribution retirement plans; participation rates; employer costs; participation costs