1993 Private Pension Plan Bulletins Abstract of Form 5500 Annual Reports

Private Pension Plan Bulletin
Abstract of 1993 Form 5500 Annual Reports

U.S. Department of Labor
Pension and Welfare Benefits Administration
Office of Research and Economic Analysis
Number 6, Winter 1996

Introduction

This is the sixth edition of the Private Pension Plan Bulletin. The tabulations presented in this report contain final numbers based on 1993 Form 5500 filings. Reports for 1993 plan years were filed by plans for fiscal years ending anywhere from December 31, 1993 to December 30, 1994. The processing period for 1993 filings runs from August 1994 through July 1996.

Form 5500 reports are filed annually with the Internal Revenue Service (IRS). Plans covering 100 or more participants must file a Form 5500 every year containing extensive financial, participant, and actuarial data. Plans covering fewer than 100 participants are required to file a less detailed report (known as a Form 5500 C/R).

The IRS processes the reports and provides computerized edited files to the Department of Labor's Pension and Welfare Benefits Administration. To produce this report, the file of plans covering 100 or more participants is combined with a 5 percent sample of small plan filers. This combined file is subjected to additional editing and weighted to represent the universe of private pension plans covering two or more participants.

The organization of this Bulletin is similar to previous ones with the exception of a new section which has been added on funding levels and actuarial assumptions of defined benefit plans. Key findings from the 1993 filings are summarized in the Highlights section. The tabulations are organized into six sections which can be accessed through the Contents section. Section A contains summary data on plans, participants, assets, income and expenses. Section B contains more detailed data on plans and participants, showing distributions by different size measures. Section C contains balance sheets and income statements for the major types of private pension plans. Section D contains detailed data on defined contribution plans. Section E contains the new tables on the funding status of defined benefit plans. Section F contains historical data from 1975 to 1993.

The next edition, to be issued during the first quarter of 1997, will contain preliminary 1994 numbers. This publication was prepared by Richard Hinz, Helen Lawrence, Deloris Stevens and Daniel Beller of the Office of Research and Economic Analysis. Although this Bulletin is not copyrighted, proper acknowledgment would be appreciated.

Section A: Summary
- Table A1: Number of Pension Plans, Total Participants, Active Participants, Assets, Contributions, and Benefits by type of plan, 1993
- Table A2: Number of Participants in Pension Plans by type of plan entity, type of plan, and type of participant, 1993
- Table A3: Balance Sheet of Pension Plans by type of plan, 1993
- Table A4: Income Statement of Pension Plans by type of plan, 1993
- Table A5: Amount of Assets in Pension Plans by type of plan and method of funding,1993
- Table A6: Collective Bargaining Status of Pension Plans, Participants, and Assets by type of plan, 1993
- Figure A1: Distribution of Pension Plans and Participants by type of plan, 1993
- Figure A2: Active Participants in Pension Plans by type of plan, 1993
- Figure A3: Distribution of Assets by method of funding, 1993
Section B: Plans and Participants
- Table B1: Distribution of Pension Plans by participant size, 1993
- Table B2: Distribution of Pension Plans by amount of assets, 1993
- Table B3: Distribution of Pension Plans by industry, 1993
- Table B4: Distribution of Participants by participant size, 1993
- Table B5: Distribution of Participants by amount of assets, 1993
- Table B6: Distribution of Participants by industry, 1993
- Table B7: Distribution of Active Participants by type of plan, 1993
- Table B8: Number of Plans by type of plan and method of funding, 1993
- Table B9: Number of Participants by type of plan and method of funding, 1993
Section C: Financial
- Table C1: Distribution of Assets by participant size, 1993
- Table C2: Distribution of Assets by asset size, 1993
- Table C3: Distribution of Assets by industry, 1993
- Table C4: Balance Sheet of Pension Plans with 100 or More Participants by type of plan, 1993
- Table C5: Balance Sheet of Single Employer Pension Plans with 100 or More Participants by type of plan, 1993
- Table C6: Balance Sheet of Multiemployer Pension Plans with 100 or More Participants by type of plan, 1993
- Table C7: Percent Distribution of Assets of Defined Benefit Pension Plans with 100 or More Participants by type of asset and size of plan, 1993
- Table C8: Percent Distribution of Assets of Defined Contribution Pension Plans with 100 or More Participants by type of asset and size of plan, 1993
- Table C9: Income Statement of Pension Plans with 100 or More Participants by type of plan, 1993
- Table C10: Income Statement of Single Employer Pension Plans with 100 or More Participants by type of plan, 1993
- Table C11: Income Statement of Multiemployer Pension Plans with 100 or More Participants by type of plan, 1993
- Table C12: Percent Distribution of Income of Defined Benefit Plans with 100 or More Participants by source of income and size of plan, 1993
- Table C13: Percent Distribution of Income of Defined Contribution Plans with 100 or More Participants by source of income and size of plan, 1993
- Figure C: Amount of Assets in Pension Plans, 1993
Section D: Defined Contribution Plans
- Table D1: Balance Sheet of Defined Contribution Plans with 100 or More Participants by type of plan, 1993
- Table D2: Income Statement of Defined Contribution Plans with 100 or More Participants by type of plan, 1993
- Table D3: Number of 401(k) Type Plans, Participants, Active Participants, Assets, Contributions, and Benefits by type of plan, 1993
- Table D4: Number of 401(k) Type Plans by participant size and primary or supplemental status, 1993
- Table D5: Number of Active Participants in 401(k) Type Plans by participant size and primary or supplemental status, 1993
- Table D6: Balance Sheet of 401(k) Type Plans with 100 or More Participants by number of pension plans sponsored by employer, 1993
- Table D7: Income Statement of 401(k) Type Plans with 100 or More Participants by number of pension plans sponsored by employer, 1993
- Table D8: Percent Distribution of Assets in 401(k) Type Plans with 100 or More Participants by type of assets, 1985-1992
- Table D9: Number of Employee Stock Ownership Plans (ESOPs), Participants, Active Participants, Assets, Contributions, and Benefits by type of plan, 1993
- Table D10: Number of Employee Stock Ownership Plans (ESOPs), Total Participants, Active Participants, Assets, Contributions, and Benefits by type of ESOP, 1993
- Table D11: Balance Sheet of Employer Stock Ownership Plans (ESOPs) with 100 or More Participants by leveraged status, 1993
- Table D12: Income Statement of Employer Stock Ownership Plans (ESOPs) with 100 or More Participants by leveraged status, 1993
- Figure D: Number of 401(k) Plans, 1984-1993
Section E: Funding Status of Defined Benefit Plans
- Table E1: Funding Status Characteristics of Defined Benefit Plans, 1993
- Table E2: Percent Distribution of Defined Benefit Plans by funding status, 1993
- Table E3: Percent Distribution of Defined Benefit Plans by interest rate assumption, 1993
- Table E4: Percent Distribution of Defined Benefit Plans by actuarial cost method, 1993
- Table E5: Percent Distribution of Defined Benefit Plans by retirement age assumption, 1993
- Table E6: Median Interest Rate Assumption by funding status, 1993
- Table E7: Median Funded Status of Plans by number of participants, 1993
- Table E8: Median Funding Ratio by ratio of retired liability to total liability, 1993
- Table E9: Funding Status of Defined Benefit Plans by year, 1990-1993
Section F: Historical Tables
- Table F1: Number of Pension Plans by type of plan, 1975-1993
- Table F2: Number of Pension Plans with Fewer than 100 Participants by type of plan, 1975-1993
- Table F3: Number of Pension Plans with 100 or More Participants by type of plan, 1975-1993
- Table F4: Estimated Wage and Salary Worker Participation Rates Under Primary and Supplemental Pension Plans, 1975-1993
- Table F5: Number of Participants in Pension Plans by type of plan 1975-1993
- Table F6: Number of Participants in Pension Plans with Fewer than 100 Participants by type of plan, 1975-1993
- Table F7: Number of Participants in Pension Plans with 100 or More Participants by type of plan, 1975-1993
- Table F8: Number of Active Participants in Pension Plans by type of plan, 1975-1993
- Table F9: Number of Active Participants in Pension Plans with Fewer than 100 Participants by type of plan, 1975-1993
- Table F10: Number of Active Participants in Pension Plans with 100 or more Participants by type of plan, 1975-1993
- Table F11: Pension Plan Assets by type of plan, 1975-1993
- Table F12: Pension Plan Assets of Plans with Fewer than 100 Participants by type of plan, 1975-1993
- Table F13: Pension Plan Assets of Plans with 100 or More Participants by type of plan, 1975-1993
- Table F14: Pension Plan Contributions by type of plan, 1975-1993
- Table F15: Pension Plan Contributions of Plans with Fewer than 100 Participants by type of plan, 1975-1993
- Table F16: Pension Plan Contributions of Plans with 100 or More Participants by type of plan, 1975-1993
- Table F17: Pension Plan Benefits of Plans by type of plan, 1975-1993
- Table F18: Pension Plan Benefits of Plans with Fewer than 100 Participants by type of plan, 1975-1993
- Table F19: Pension Plan Benefits of Plans with 100 or More Participants by type of plan, 1975-1993
- Table F20: Percent Distribution of Vesting Status of Pension Plan Active Participants in Plans with 100 or More Participants, 1975-1993
- Table F21: Percent Distribution of Vesting Status of Pension Plan Active Participants in Single Employer Plans with 100 or More Participants, 1975-1993
- Table F22: Percent Distribution of Vesting Status of Pension Plan Active Participants in Multiemployer Plans with 100 or More Participants, 1975-1993
- Table F23: Number of 401(k) Type Plans, Participants, Assets, Contributions, and Benefit Payments, 1984-1993
- Figure F1: Number of Pension Plans, 1975-1993
- Figure F2: Pension Plan Active Participants, 1975-1993
- Figure F3: Pension Coverage of Wage and Salary Workers, 1975-1993
- Figure F4: Pension Plan Assets, 1975-1993
- Figure F5: Pension Plan Contributions and Benefits, 1975-1993

Highlights

The rapid growth in 401(k) type plans occurring over the past decade continued in 1993, with a 10% increase from 140,000 plans in 1992 to 154,500 plans in 1993. Active participants in 401(k) plans increased 3% from 22.4 million in 1992 to 23.1 million in 1993.

In contrast to the continued strong growth in 401(k) plans, the number of defined benefit plans decreased 6% in 1993 to 84,000 and the number of non-401(k) defined contribution plans decreased 3% to 464,000. The number of active participants decreased by one percent in defined benefit plans and remained at about the same level in non-401(k) defined contribution plans.

These decreases or lack of growth in non-401(k) plans and active participants are continuations of prior trends. Since 1983, the number of defined benefit plans has declined at an average annual rate of 7.1%. Most plan terminations have been by small employers. This factor, along with the downsizing occurring among many firms with ongoing defined benefit plans, has led to a gradual but steady decline of active participants, averaging 1.8% annually over the 1983-1993 period.

Non-401(k) defined contribution plans and participants have generally been declining each year since 1987, with the number of plans decreasing at an average annual rate of 1.1% and the number of active participants decreasing at an average annual rate of 4.6%. Much of the decrease in non-401(k) defined contribution plans and participants over this period appears due to the conversion of many savings and other types of defined contribution plans to 401(k) status.

Other findings from the Form 5500 reports filed for 1993 plan years are summarized below:

The overall number of private pension plans filing Form 5500 reports in 1993 was 702,000, down slightly from the 708,000 reports filed in 1992.
Total active participants increased from 64.2 million in 1992 to 64.7 million in 1993. The total number of active participants includes double counting of workers participating in more than one plan. A rough estimate of the net number of workers in plans in 1993 is 44.8 million, with 25.1 million participating in a primary defined benefit plan and 19.8 million participating in a primary defined contribution plan. An estimated 16.6 million workers in a primary defined benefit or defined contribution plan also participated in a supplemental defined contribution plan.
Plan assets increased among all types of pension plans in 1993. From 1992 to 1993 total plan assets increased 11% to $2,316 billion, with defined benefit plan assets increasing 9% to $1,248 billion, non-401(k) defined contribution plan assets increasing 15% to $452 billion and 401(k) plan assets increasing 12% to $616 billion.
Total plan contributions increased 19% from $128.8 billion in 1992 to $153.6 billion in 1993.
Contributions to defined benefit plans, after a continuous decline from 1984 to 1990, increased for the third straight year. Contributions amounted to $52.1 billion in 1993, a 48% increase over 1992. Over one-third of total contributions were made to just two plans -- the GM Hourly Plan, which received $15.3 billion in contributions and the Chrysler Hourly Plan, which received $2.3 billion in contributions.
Defined contribution plans reported $101.5 billion in contributions received during 1993, an 8% increase over 1992. Employer cash contributions increased 6% to $50.8 billion and employee contributions increased 13% to $46.1 billion. Almost 90% of employee contributions were paid into 401(k) type plans.
Benefit payments from plans increased by about 3% in 1993 to $156.3 billion. Benefits paid out by defined benefit plans increased 2% to $79.1 billion and benefit payments from defined contribution plans increased 4% to $77.2 billion.
The large increase in contributions received by plans in 1993 combined with the very modest increase in benefit payouts improved the net cash flow of all plans from -$23.6 billion in 1992 to -$2.7 billion in 1993.
The net cash flow of contributions minus benefit payouts to defined benefit plans improved from -$42.7 billion in 1992 to -$27.0 billion in 1993, while the net cash flow to defined contribution plans increased from $19.0 billion in 1992 to $24.3 billion in 1993.
In 1993, 79% of defined benefit plans reported asset amounts which exceeded current liabilities. The median funding ratio of all defined benefit plans was 1.24.
The best funded plan groups were single employer non-collectively bargained plans, with 82% fully funded, followed by multiemployer plans, with 73% fully funded, and single employer collectively bargained plans, with 59% fully funded.
From 1990 to 1993, the percent of plans fully funded stayed within a fairly narrow range of 79% to 82%. The median funding ratio ranged from 1.32 in 1990 to 1.24 in 1993.

Section A: Summary

Table A1: Number of Pension Plans, Total Participants, Active Participants, Assets, Contributions, and Benefits *by type of plan, 1993*
Type of Plan	Number of Plans⁽¹⁾	Total Participants (thousands)⁽²⁾	Active Participants (thousands)	Total Assets (millions)⁽³⁾	Total Contributions (millions)⁽⁴⁾	Total Benefits (millions)⁽⁵⁾
Total	702,097	83,870	64,746	$2,316,272	$153,642	$156,305
Defined benefit	83,596	40,267	25,127	1,248,180	52,123	79,093
Defined contribution	618,501	43,603	39,619	1,068,092	101,519	77,212
Profit sharing and thrift-savings	477,054	36,115	33,013	913,848	88,483	65,155
Stock bonus	1,542	1,658	1,432	23,876	1,906	1,385
Target benefit	8,955	202	192	7,090	781	633
Money purchase	114,997	4,197	3,753	95,854	7,633	7,870
Annuity arrangement - 403(b)(1)	9,488	190	171	628	112	69
Custodial account - 403(b)(7)	623	8	8	131	21	17
IRAs or annuities (Code 408)	2,750	45	41	1,031	123	73
Other defined contribution	3,090	1,187	1,009	25,633	2,459	2,011

Footnotes

Excludes plans covering only one participant.
Includes active, retired, and separated vested participants not yet in pay status. The number of participants also includes double counting of workers in more than one plan.
Asset amounts shown exclude funds held by life insurance companies under allocated insurance contracts for payment of retirement benefits. These funds make up roughly 10 to 15 percent of total private pension fund assets.
Includes both employer and employee contributions.
Amounts shown include both benefits paid directly from trust and premium payments made by plans to insurance carriers. Amounts exclude benefits paid directly by insurance carriers.

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

Table A2: Number of Participants in Pension Plans *by type of plan entity, type of plan, and type of participant, 1993 (numbers in thousands)*
Type of Participant	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
Total Participants	83,870	40,267	43,603	73,770	32,151	41,619	10,100	8,116	1,983
Active participants	64,746	25,127	39,619	58,596	20,670	37,926	6,150	4,458	1,692
Fully vested	44,925	16,560	28,365	41,189	14,262	26,927	3,736	2,298	1,438
Partially vested	6,297	558	5,739	6,102	413	5,689	195	145	50
Nonvested	13,523	8,010	5,513	11,305	5,995	5,310	2,218	2,015	203
Retired or separated participants receiving benefits	8,732	8,238	494	6,555	6,139	416	2,177	2,099	78
Separated participants with vested right to benefit	10,392	6,901	3,491	8,619	5,342	3,277	1,773	1,559	214

Footnotes

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

Table A3: Balance Sheet of Pension Plans *by type of plan, 1993 (amounts in millions)*
Type of Asset	Total	Defined Benefit	Defined Contribution
Cash	$90,079	$26,489	$63,590
Receivables	56,349	30,156	26,193
Corporate debt and equity instruments	615,017	256,071	358,946
U.S. Government securities	163,413	108,210	55,203
Real estate and mortgages (other than to participants)	18,254	10,782	7,472
Mortgage loans to participants	975	88	887
Other loans to participants	15,980	298	15,682
Other investments and assets	1,355,785	815,811	539,973
Buildings and other property used in plan operations	421	275	146
Total Assets	2,316,272	1,248,180	1,068,092
Payables	13,645	4,103	9,541
Acquisition indebtedness	17,763	404	17,359
Other liabilities	25,527	9,307	16,221
Total Liabilities	56,935	13,814	43,121
Net Assets	2,259,337	1,234,366	1,024,971

Note: Total asset amounts shown exclude funds held by life insurance companies under allocated group insurance contracts for payment of retirement benefits. These funds make up roughly 10 to 15 percent of total pension fund assets.

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

Table A4: Income Statement of Pension Plans *by type of plan, 1993 (amounts in millions)*
Income and Expenses	Total	Defined Benefit	Defined Contribution
Income
Contributions received or receivable from:
Employers	$100,804	$49,993	$50,811
Participants	46,983	895	46,088
Others	4,861	804	4,058
Noncash contributions	992	432	560
Total contributions	153,642	52,123	101,519
Total earnings⁽¹⁾	58,522	23,766	34,756
Net gain(loss) on sale of assets	17,847	10,384	7,464
Other or unspecified income⁽²⁾	134,209	84,867	49,342
Total Income	364,220	171,140	193,081
Expenses
Benefit payments and payments to provide benefits
Direct benefits	148,044	75,116	72,928
Other benefits	8,261	3,977	4,284
Total payments	156,305	79,093	77,212
Total administrative expenses	6,928	4,637	2,291
Other or unspecified expenses	5,189	590	4,599
Total Expenses	168,422	84,320	84,103
Net Income	195,798	86,820	108,978

Footnotes

Includes interest earnings, dividends, and rents.
Includes net gain (loss) from pooled funds, unrealized appreciation (depreciation) of assets, and miscellaneous other income items.

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

Table A5: Amount of Assets in Pension Plans *by type of plan and method of funding, 1993 (amounts in millions)*
Method of Funding	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
Funding arrangement for investment of assets
Total	$2,316,272	$1,248,180	$1,068,092	$2,091,468	$1,049,915	$1,041,553	$224,804	$198,265	$26,540
Trust	1,356,040	743,757	612,283	1,236,983	639,902	597,081	119,057	103,855	15,202
Insurance	9,124	6,198	2,925	8,975	6,139	2,836	148	59	89
Trust and insurance	950,897	498,224	452,674	845,298	403,873	441,425	105,599	94,350	11,249
Other	211	1	210	211	1	210	-	-	-
Funding arrangement for payment of benefits
Total	$2,316,272	$1,248,180	$1,068,092	$2,091,468	$1,049,915	$1,041,553	$224,804	$198,265	$26,540
Trust	1,586,584	811,772	774,812	1,429,903	676,180	753,724	156,681	135,592	21,089
Insurance	57,253	33,677	23,576	55,484	32,241	23,242	1,770	1,436	334
Trust and insurance	670,370	402,568	267,802	604,018	341,332	262,687	66,351	61,237	5,115
Other	2,065	163	1,902	2,063	163	1,900	2	-	2

Footnotes

Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

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

Table A6: Collective Bargaining Status of Pension Plans, Participants, and Assets *by type of plan, 1993*
Collective Bargaining Status	Total Number of Plans	Total Participants (thousands)	Total Assets (millions)⁽¹⁾	Defined Benefit Number of Plans	Defined Benefit Total Participants (thousands)	Defined Benefit Total Assets (millions)⁽¹⁾	Defined Contribution Number of Plans	Defined Contribution Total Participants (thousands)	Defined Contribution Total Assets (millions)⁽¹⁾
Total	702,097	83,870	$2,316,272	83,596	40,267	$1,248,180	618,501	43,603	$1,068,092
Collectively bargained plans	16,789	26,350	775,493	9,343	18,742	618,897	7,445	7,608	156,595
Noncollectively bargained plans	685,308	57,520	1,540,780	74,253	21,525	629,283	611,055	35,995	911,497

Footnotes

Asset amounts shown exclude funds held by life insurance companies under allocated insurance contracts for payment of retirement benefits. These funds make up roughly 10 to 15 percent of total private pension fund assets.

Note: Some collectively bargained plans cover nonbargaining unit employees under a separate non-negotiated benefit structure.

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

Figure A1. Distribution of Pension Plans and Participants by type of plan, 1993

Figure A1 - Distribution of Pension Plans and Participants by type of plan, 1993

Reference: Table A1.

Source: Form 5500 Series Reports filed with the Internal Revenue Service for 1993 plan years.

Figure A2. Active Participants in Pension Plans by type of plan, 1993

Figure A2 - Active Participants in Pension Plans by type of plan, 1993

Reference: Table A2.

Source: Form 5500 Series Reports filed with the Internal Revenue Service for 1993 plan years.

Figure A3. Distribution of Assets by method of funding, 1993

Figure A3 - Distribution of Assets by method of funding, 1993

Reference: Table A5.

Source: Form 5500 Series Reports filed with the Internal Revenue Service for 1993 plan years.

Section B: Plans and Participants

Table B1: Distribution of Pension Plans *by participant size, 1993*
Total Defined Benefit Defined Contribution
Participant Size	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
Total	702,097	83,596	618,501	698,918	81,737	617,180	3,179	1,859	1,320
None or not reported	55,050	9,380	45,670	54,993	9,341	45,652	57	39	18
2-9	333,021	30,266	302,754	333,021	30,266	302,754	-	-	-
10-24	131,842	11,714	120,128	131,842	11,714	120,128	-	-	-
25-49	70,763	7,096	63,666	70,646	7,078	63,567	117	18	99
50-99	50,734	6,466	44,268	50,490	6,385	44,106	243	81	163
100-249	28,840	6,387	22,453	28,416	6,153	22,263	424	234	190
250-499	13,231	4,066	9,165	12,697	3,759	8,938	534	307	227
500-999	7,777	2,985	4,792	7,182	2,633	4,549	595	352	243
1,000-2,499	6,082	2,812	3,271	5,475	2,428	3,048	607	384	223
2,500-4,999	2,269	1,097	1,172	1,993	907	1,086	276	190	86
5,000-9,999	1,323	680	643	1,159	558	601	164	122	42
10,000-19,999	628	336	292	548	271	277	80	65	15
20,000-49,999	385	218	167	332	175	157	53	43	10
50,000 or more	152	94	58	123	69	54	29	25	4

Footnotes

Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

Note: Excludes plans covering only one participant.

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

Table B2: Distribution of Pension Plans *by amount of assets, 1993*
Amount of Assets	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
Total	702,097	83,596	618,501	698,918	81,737	617,180	3,179	1,859	1,320
None or not reported	84,070	19,787	64,283	84,007	19,757	64,250	63	31	33
1-24K	40,212	1,006	39,206	40,205	1,003	39,202	7	3	4
25-49K	40,901	1,604	39,297	40,893	1,603	39,290	8	1	7
50-99K	65,278	3,239	62,039	65,261	3,235	62,026	17	4	13
100-249K	137,181	8,870	128,311	137,066	8,862	128,203	115	8	107
250-499K	121,251	12,039	109,212	121,134	12,030	109,104	117	9	108
500-999K	96,368	11,901	84,467	96,270	11,862	84,408	98	39	59
1-2.4M	67,564	10,985	56,579	67,307	10,891	56,416	257	94	163
2.5-4.9M	23,151	4,345	18,806	22,745	4,166	18,579	406	179	227
5-9.9M	10,913	2,991	7,922	10,443	2,701	7,742	470	290	180
10-24.9M	7,512	2,921	4,591	6,932	2,533	4,399	580	388	192
25-49.9M	3,183	1,456	1,727	2,790	1,183	1,607	393	273	120
50-74.9M	1,314	671	643	1,134	533	601	180	138	42
75-99.9M	662	335	327	571	261	310	91	74	17
100-149.9M	698	382	316	574	277	297	124	105	19
150-199.9M	388	225	163	331	174	157	57	51	6
200-249.9M	257	143	114	202	96	106	55	47	8
250-499.9M	548	302	246	485	248	237	63	54	9
500-999.9M	349	207	142	300	163	137	49	44	5
1-2.49B	202	119	83	182	100	82	20	19	1
2.5B or more	95	67	28	86	58	28	9	9	-

Footnotes

Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

Note: Excludes plans covering only one participant.

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

Table B3: Distribution of Pension Plans *by industry, 1993*
Industry	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
Total	702,097	83,596	618,501	698,918	81,737	617,180	3,179	1,859	1,320
Agriculture	11,459	1,423	10,036	11,444	1,412	10,032	15	11	4
Mining	4,064	720	3,344	4,057	716	3,341	7	4	3
Construction	46,277	4,983	41,295	44,402	3,992	40,410	1,875	991	885
Manufacturing	88,245	17,792	70,453	87,919	17,560	70,360	326/td>	232	94
Transportation	8,904	1,283	7,621	8,639	1,072	7,567	265	21	55
Communications and utilities	7,592	2,055	5,537	7,577	2,048	5,529	15	7	8
Wholesale trade	49,295	5,050	44,245	49,226	4,994	44,232	69	56	13
Retail trade	59,561	4,427	55,134	59,438	4,320	55,118	123	107	16
Finance, insurance & real estate	50,329	8,486	41,843	50,320	8,479	41,841	9	7	2
Services	335,834	24,806	311,028	335,362	24,572	310,790	472	234	238
Tax-exempt organizations	38,181	12,140	26,040	38,179	12,140	26,038	2	-	2
Industry not reported	2,357	432	1,924	2,356	432	1,923	1	-	1

Footnotes

Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

Note: Excludes plans covering only one participant.

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

Table B4: Distribution of Participants *by participant size, 1993 (numbers in thousands)*
Participant Size	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
Total	83,870	40,267	43,603	73,770	32,151	41,619	10,100	8,116	1,983
2-9	1,480	134	1,346	1,480	134	1,346	-	-	-
10-24	2,041	180	1,861	2,041	180	1,861	0	-	0
25-49	2,402	249	2,154	2,398	248	2,150	5	0	4
50-99	3,164	468	2,696	3,149	463	2,687	15	6	10
100-249	4,545	1,043	3,502	4,470	1,002	3,468	74	41	34
250-499	4,483	1,454	3,029	4,287	1,340	2,947	196	114	82
500-999	5,260	2,111	3,149	4,835	1,859	2,977	425	253	172
1,000-2,499	9,222	4,408	4,814	8,247	3,783	4,464	975	625	350
2,500-4,999	7,595	3,745	3,851	6,636	3,080	3,556	959	665	294
5,000-9,999	8,740	4,660	4,080	7,614	3,817	3,797	1,126	843	283
10,000-19,999	8,482	4,549	3,934	7,387	3,670	3,717	1,095	879	216
20,000-49,999	11,411	6,624	4,787	9,791	5,270	4,520	1,620	1,353	267
50,000 or more	15,045	10,643	4,402	11,435	7,306	4,130	3,610	3,338	272

Footnotes

Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

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

Table B5: Distribution of Participants *by amount of assets, 1993 (numbers in thousands)*
Amount of Assets	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
Total	83,870	40,267	43,603	73,770	32,151	41,619	10,100	8,116	1,983
None or not reported	1,500	539	961	1,493	539	954	7	0	6
1-24K	354	15	338	351	14	337	3	2	1
25-49K	396	25	371	393	25	368	3	0	3
50-99K	788	70	718	783	69	714	5	1	4
100-249K	2,007	232	1,776	1,994	228	1,766	13	4	10
250-499K	2,472	321	2,151	2,452	319	2,133	20	2	18
500-999K	3,251	500	2,751	3,215	490	2,725	36	10	27
1-2.4M	4,797	1,076	3,721	4,685	1,050	3,634	112	25	87
2.5-4.9M	4,089	1,143	2,945	3,922	1,078	2,844	166	65	102
5-9.9M	4,670	1,673	2,998	4,314	1,518	2,797	356	155	201
10-24.9M	7,011	3,257	3,753	6,394	2,877	3,517	616	380	236
25-49.9M	6,079	2,845	3,234	5,259	2,400	2,859	820	445	375
50-74.9M	3,740	1,936	1,804	3,164	1,587	1,577	576	350	226
75-99.9M	2,622	1,354	1,269	2,273	1,144	1,129	350	210	140
100-149.9M	3,863	2,089	1,774	3,186	1,545	1,641	677	544	133
150-199.9M	2,735	1,523	1,212	2,292	1,100	1,192	443	423	20
200-249.9M	2,308	1,349	960	1,686	798	888	623	551	72
250-499.9M	6,167	3,410	2,757	5,345	2,766	2,579	822	644	178
500-999.9M	7,565	4,600	2,965	5,917	3,090	2,827	1,648	1,510	138
1-2.49B	7,892	4,743	3,150	6,901	3,759	3,142	991	984	7
2.5B or more	9,564	7,568	1,996	7,750	5,754	1,996	1,814	1,814	-

Footnotes

Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

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

Table B6: Distribution of Participants *by industry, 1993 (numbers in thousands)*
Industry	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
Total	83,870	40,267	43,603	73,770	32,151	41,619	10,100	8,116	1,983
Agriculture	384	151	233	358	133	226	26	18	8
Mining	900	492	408	736	335	401	164	156	8
Construction	5,151	2,900	2,251	1,260	198	1,062	3,891	2,702	1,188
Manufacturing	31,861	17,260	14,601	30,491	16,105	14,386	1,370	1,155	215
Transportation	4,340	2,456	1,884	2,892	1,131	1,760	1,448	1,325	123
Communications and utilities	5,347	2,702	2,645	5,299	2,662	2,637	48	40	8
Wholesale trade	2,905	979	1,925	2,614	700	1,913	291	279	12
Retail trade	8,639	3,479	5,160	7,408	2,332	5,076	1,231	1,147	84
Finance, insurance & real estate	8,733	3,947	4,786	8,704	3,922	4,782	29	25	4
Services	13,480	4,852	8,628	11,880	3,583	8,297	1,600	1,269	331
Tax-exempt organizations	2,002	1,010	992	2,000	1,010	990	2	-	2
Industry not reported	129	39	90	129	39	89	0	-	0

Footnotes

Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

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

Table B7: Distribution of Active Participants *by type of plan, 1993⁽¹⁾ (numbers in thousands)*
Type of Plan	Total Plans	Single Employer Plans⁽²⁾	Multiemployer Plans⁽³⁾
Total	64,746	58,596	6,150
Defined benefit	25,127	20,670	4,458
Defined contribution	39,619	37,926	1,692
Profit sharing and thrift-savings	33,013	32,785	227
Stock bonus	1,432	1,427	4
Target benefit	192	189	4
Money purchase	3,753	2,600	1,153
Annuity-403(b)(1)	171	90	81
Custodial account - 403(b)(7)	8	8	-
IRAs or annuities (Code 408)	41	39	3
Other defined contribution	1,009	788	220

Footnotes

Active participants include any workers currently in employment covered by a plan and who are earning or retaining credited service under a plan. Active participants also include any nonvested former employees who have not yet incurred a break in service.
Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

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

Table B8: Number of Plans *by type of plan and method of funding, 1993*
Method of Funding	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
Funding arrangement for investment of assets:
Total	702,097	83,596	618,501	698,918	81,737	617,180	3,179	1,859	1,320
Trust	485,217	45,096	440,121	483,205	43,930	439,276	2,012	1,166	845
Insurance	21,119	6,606	14,512	21,091	6,593	14,497	28	13	15
Trust and insurance	164,185	22,137	142,048	163,045	21,458	141,587	1,140	680	460
Other	31,577	9,756	21,820	31,577	9,756	21,820	-	-	-
Funding arrangement for payment of benefits:
Total	702,097	83,596	618,501	698,918	81,737	617,180	3,179	1,859	1,320
Trust	493,471	47,081	446,390	491,132	45,705	445,427	2,340	1,376	963
Insurance	48,515	9,701	38,814	48,373	9,609	38,764	142	92	50
Trust and insurance	124,505	16,963	107,542	123,811	16,572	107,238	695	391	304
Other	35,605	9,851	25,754	35,602	9,851	25,751	3	-	3

Footnotes

Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

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

Table B9: Number of Participants *by type of plan and method of funding, 1993 (numbers in thousands)*
Method of Funding	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ 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

Footnotes

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

Section C: Financial

Table C1: Distribution of Assets *by participant size, 1993 (amounts in millions)*
Participant Size	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
Total	$2,316,272	$1,248,180	$1,068,092	$2,091,468	$1,049,915	$1,041,553	$224,804	$198,265	$26,540
None or not reported	2,132	456	1,676	2,049	375	1,674	83	80	2
2-9	105,768	14,860	90,908	105,768	14,860	90,908	-	-	-
10-24	68,387	5,142	63,245	68,387	5,142	63,245	-	-	-
25-49	55,740	5,155	50,585	55,712	5,142	50,569	28	13	16
50-99	58,640	7,526	51,114	58,080	7,223	50,857	560	303	257
100-249	72,356	16,649	55,708	70,604	15,519	55,086	1,752	1,130	622
250-499	71,384	24,248	47,137	66,673	20,804	45,869	4,711	3,444	1,268
500-999	94,342	39,854	54,489	83,908	32,355	51,553	10,434	7,498	2,936
1,000-2,499	178,499	90,101	88,398	154,371	71,450	82,922	24,128	18,651	5,477
2,500-4,999	168,594	92,030	76,564	144,209	72,469	71,740	24,385	19,561	4,824
5,000-9,999	224,195	125,655	98,540	197,437	103,237	94,200	26,758	22,418	4,341
10,000-19,999	256,832	148,194	108,638	231,035	125,732	105,302	25,797	22,462	3,336
20,000-49,999	388,718	231,207	157,510	354,540	199,517	155,023	34,177	31,690	2,487
50,000 or more	570,684	447,104	123,580	498,694	376,089	122,606	71,989	71,015	974

Footnotes

Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

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

Table C2: Distribution of Assets *by asset size, 1993 (amounts in millions)*
Amount of Assets	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
Total	$2,316,272	$1,248,180	$1,068,092	$2,091,468	$1,049,915	$1,041,553	$224,804	$198,265	$26,540
1-24K	518	10	508	518	10	508	⁽³⁾	⁽³⁾	⁽³⁾
25-49K	1,523	61	1,462	1,522	61	1,462	⁽³⁾	⁽³⁾	⁽³⁾
50-99K	4,835	247	4,588	4,834	247	4,587	1	⁽³⁾	1
100-249K	23,166	1,516	21,650	23,147	1,514	21,632	19	1	18
250-499K	43,384	4,411	38,973	43,347	4,408	38,939	37	3	34
500-999K	68,070	8,481	59,589	67,997	8,451	59,546	73	29	43
1-2.4M	104,084	17,072	87,013	103,644	16,904	86,741	440	168	272
2.5-4.9M	80,204	15,205	65,000	78,804	14,586	64,218	1,401	619	782
5-9.9M	76,327	21,248	55,079	72,931	19,159	53,772	3,396	2,089	1,307
10-24.9M	117,140	47,163	69,978	107,629	40,743	66,886	9,511	6,419	3,092
25-49.9M	111,203	51,215	59,988	97,379	41,593	55,786	13,823	9,622	4,202
50-74.9M	80,513	40,656	39,857	69,536	32,223	37,314	10,977	8,433	2,543
75-99.9M	57,284	29,048	28,237	49,372	22,576	26,796	7,912	6,471	1,441
100-149.9M	85,203	46,502	38,701	70,003	33,692	36,312	15,200	12,810	2,389
150-199.9M	66,566	38,848	27,718	56,674	29,926	26,749	9,892	8,922	970
200-249.9M	57,295	31,817	25,478	45,183	21,446	23,737	12,112	10,371	1,741
250-499.9M	189,944	105,320	84,624	167,970	86,551	81,419	21,974	18,769	3,205
500-999.9M	242,794	142,115	100,678	208,064	110,523	97,541	34,730	31,592	3,138
1-2.49B	305,308	180,012	125,297	275,130	151,195	123,935	30,179	28,817	1,362
2.5B or more	600,913	467,235	133,678	547,785	414,108	133,678	53,128	53,128	-

Footnotes

Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.
Less than $500,000.

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

Table C3: Distribution of Assets *by industry, 1993 (amounts in millions)*
Industry	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
Total	$2,316,272	$1,248,180	$1,068,092	$2,091,468	$1,049,915	$1,041,553	$224,804	$198,265	$26,540
Agriculture	8,717	4,321	4,397	8,434	4,075	4,359	283	245	38
Mining	28,666	15,367	13,299	23,159	9,926	13,233	5,507	5,441	67
Construction	136,685	93,522	43,163	29,999	5,391	24,608	106,686	88,131	18,555
Manufacturing	970,502	565,354	405,148	954,568	550,947	403,622	15,934	14,407	1,527
Transportation	111,391	80,366	31,025	62,227	34,462	27,765	49,164	45,904	3,260
Communications and utilities	286,734	207,714	79,019	285,401	206,422	78,980	1,332	1,293	40
Wholesale trade	63,911	18,742	45,168	60,770	15,711	45,059	3,141	3,032	109
Retail trade	100,728	35,119	65,609	85,096	19,605	65,491	15,632	15,513	118
Finance, insurance & real estate	235,067	109,043	126,024	234,636	108,626	126,010	431	417	14
Services	332,771	92,565	240,207	306,096	68,682	237,414	26,675	23,883	2,793
Tax-exempt organizations	40,109	26,049	14,060	40,100	26,049	14,051	9	-	9
Industry not reported	992	19	972	981	19	962	11	-	11

Footnotes

Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

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

Table C4: Balance Sheet of Pension Plans with 100 or More Participants *by type of plan, 1993 (amounts in millions)*
Type of Asset	Total	Defined Benefit	Defined Contribution
Assets
Receivables
Employer contributions	$32,043	$21,385	$10,658
Participant contributions	1,443	95	1,347
Income receivables	4,269	2,579	1,689
Other receivables	8,058	5,121	2,937
Less allowance for doubtful accounts	63	51	12
Total receivables (net)	45,750	29,130	16,620
General Investments
Interest-bearing cash	49,394	20,349	29,045
Certificates of deposits	5,570	1,329	4,242
U.S. Government securities	138,653	104,918	33,734
Corporate debt instruments: Preferred	28,707	23,076	5,631
Corporate debt instruments: All other	56,013	38,716	17,297
Preferred stock	10,303	3,250	7,052
Common stock	254,503	174,304	80,199
Partnership/joint venture interests	6,826	5,864	962
Income-producing real estate	5,863	5,066	797
Nonincome-producing real estate	611	493	118
Residential loans (other than to participants) secured by mortgages	1,255	926	329
Commercial loans secured by mortgages	3,662	3,207	455
Mortgage loans to participants	493	32	461
Other loans to participants	12,789	69	12,720
Other loans	2,828	2,339	488
Value of interest in common/collective trusts	124,887	63,963	60,924
Value of interest in pooled separate accounts	59,844	33,285	26,558
Value of interest in master trusts	766,483	613,691	152,792
Value of interest in 103-12 investment entities	2,374	1,674	700
Value of interest in registered investment companies	103,930	22,278	81,651
Value of funds held in insurance company general account	128,478	35,308	93,170
Other or unspecified general investments	66,034	25,377	40,658
Total general investments	1,829,498	1,179,514	649,984
Employer securities	145,756	5,201	140,555
Employer real property	590	95	495
Unspecified investments	700	47	653
Total noninterest-bearing cash	1,833	806	1,027
Buildings and other property used in plan operations	233	221	11
Total Assets	2,024,360	1,215,014	809,346
Liabilities
Benefit claims payable	5,483	723	4,760
Operating payables	7,298	3,248	4,051
Acquisition indebtedness	16,773	388	16,385
Other liabilities	24,464	9,041	15,423
Total Liabilities	54,018	13,400	40,619
Net Assets	1,970,342	1,201,614	768,728

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

Table C5: Balance Sheet of Single Employer Pension Plans with 100 or More Participants *by type of plan,1993⁽¹⁾ (amounts in millions)*
Type of Asset	Total	Defined Benefit	Defined Contribution
Assets
Receivables
Employer contributions	$31,015	$20,550	$10,464
Participant contributions	1,429	92	1,337
Income receivables	3,046	1,521	1,525
Other receivables	6,746	3,974	2,772
Less allowance for doubtful accounts	14	6	8
Total receivables (net)	42,221	26,131	16,090
General Investments
Interest-bearing cash	39,534	11,858	27,677
Certificates of deposits	4,489	969	3,520
U.S. Government securities	78,233	52,135	26,098
Corporate debt instruments: Preferred	16,026	11,534	4,492
Corporate debt instruments: All other	37,047	23,043	14,004
Preferred stock	9,702	2,690	7,012
Common stock	190,814	113,937	76,877
Partnership/joint venture interests	5,993	5,046	947
Income-producing real estate	2,866	2,287	579
Nonincome-producing real estate	320	216	105
Residential loans (other than to participants) secured by mortgages	528	297	230
Commercial loans secured by mortgages	1,308	961	347
Mortgage loans to participants	457	6	451
Other loans to participants	12,507	8	12,499
Other loans	505	25	480
Value of interest in common/collective trusts	109,425	49,630	59,795
Value of interest in pooled separate accounts	56,632	30,352	26,280
Value of interest in master trusts	766,129	613,357	152,772
Value of interest in 103-12 investment entities	1,659	981	678
Value of interest in registered investment companies	99,671	18,686	80,985
Value of funds held in insurance company general account	117,502	27,838	89,664
Other or unspecified general investments	58,769	19,948	38,820
Total general investments	1,610,117	985,806	624,311
Employer securities	145,074	4,523	140,551
Employer real property	588	93	495
Unspecified investments	700	47	653
Total noninterest-bearing cash	1,499	518	981
Buildings and other property used in plan operations	30	27	3
Total Assets	1,800,230	1,017,145	783,085
Liabilities
Benefit claims payable	5,201	581	4,620
Operating payables	6,648	2,642	4,006
Acquisition indebtedness	16,646	276	16,370
Other liabilities	21,027	5,758	15,268
Total Liabilities	49,521	9,257	40,264
Net Assets	1,750,709	1,007,888	742,821

Footnotes

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

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

Table C6: Balance Sheet of Multiemployer Pension Plans with 100 or More Participants *by type of plan, 1993⁽¹⁾ (amounts in millions)*
Type of Asset	Total	Defined Benefit	Defined Contribution
Assets
Receivables
Employer contributions	$1,028	$834	$194
Participant contributions	13	4	10
Income receivables	1,223	1,058	164
Other receivables	1,312	1,147	166
Less allowance for doubtful accounts	48	45	4
Total receivables (net)	3,528	2,998	530
General Investments
Interest-bearing cash	9,860	8,491	1,368
Certificates of deposits	1,081	360	721
U.S. Government securities	60,420	52,783	7,637
Corporate debt instruments: Preferred	12,681	11,542	1,140
Corporate debt instruments: All other	18,966	15,673	3,293
Preferred stock	600	560	40
Common stock	63,689	60,367	3,323
Partnership/joint venture interests	832	818	15
Income-producing real estate	2,997	2,778	218
Nonincome-producing real estate	291	277	13
Residential loans (other than to participants) secured by mortgages	727	629	98
Commercial loans secured by mortgages	2,354	2,246	108
Mortgage loans to participants	36	26	10
Other loans to participants	282	61	221
Other loans	2,323	2,314	9
Value of interest in common/collective trusts	15,461	14,333	1,128
Value of interest in pooled separate accounts	3,212	2,933	278
Value of interest in master trusts	354	334	20
Value of interest in 103-12 investment entities	715	693	22
Value of interest in registered investment companies	4,259	3,592	666
Value of funds held in insurance company general account	10,975	7,470	3,506
Other or unspecified general investments	7,266	5,428	1,838
Total general investments	219,381	193,708	25,673
Employer securities	682	679	3
Employer real property	3	3	⁽²⁾
Unspecified investments	⁽²⁾	⁽²⁾	⁽²⁾
Total noninterest-bearing cash	334	287	46
Buildings and other property used in plan operations	202	194	8
Total Assets	224,130	197,869	26,261
Liabilities
Benefit claims payable	282	142	140
Operating payables	651	606	45
Acquisition indebtedness	127	112	15
Other liabilities	3,437	3,283	154
Total Liabilities	4,497	4,143	355
Net Assets	219,633	193,726	25,906

Footnotes

Includes multiemployer plans and multiple-employer collectively bargained plans.
Less than $500,000.

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

Table C7: Percent Distribution of Assets of Defined Benefit Pension Plans with 100 or More Participants *by type of asset and size of plan, 1993*
Type of Asset	Total	$1-.9M	$1.0M- 9.9M	$10.0M- 249.9M	$250.0M- 999.9M	$1.0B or More
Total Assets	100	100	100	100	100	100
Cash	2	9	5	3	2	1
Receivables	2	6	3	2	2	3
U.S. Government securities	9	4	9	12	10	6
Corporate debt instruments: Preferred	2	1	1	2	2	2
Corporate debt instruments: All other	3	2	4	5	5	2
Corporate stocks	15	5	13	19	18	11
Real estate and mortgages (other than to participants)	1	⁽¹⁾	⁽¹⁾	1	1	1
Other loans to participants	⁽¹⁾	⁽¹⁾	⁽¹⁾	⁽¹⁾	⁽¹⁾	0
Value of interest in common/collective trusts	5	10	11	6	6	4
Value of interest in pooled separate accounts	3	5	7	3	2	2
Value of interest in master trusts	51	22	21	35	44	62
Value of interest in registered investment companies	2	6	6	3	2	1
Value of funds held in insurance company general account	3	17	13	5	3	2
Employer securities	⁽¹⁾	⁽¹⁾	⁽¹⁾	⁽¹⁾	⁽¹⁾	1
Other investments	3	13	6	4	3	2

Footnotes

Less than one percent.

Note: Percent distributions may not add to 100 because complete information on portfolio distributions was not available for all plans.

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

Table C8: Percent Distribution of Assets of Defined Contribution Pension Plans with 100 or More Participants *by type of asset and size of plan, 1993*
Type of Asset	Total	$1-.9M	$1.0M- 9.9M	$10.0M- 249.9M	$250.0M- 999.9M	$1.0B or More
Total Assets	100	100	100	100	100	100
Cash	4	9	8	5	3	2
Receivables	2	7	4	3	2	1
U.S. Government securities	4	3	6	5	3	3
Corporate debt instruments: Preferred	1	1	1	1	1	1
Corporate debt instruments: All other	2	2	3	2	2	2
Corporate stocks	11	5	9	11	12	10
Real estate and mortgages (other than to participants)	⁽¹⁾	⁽¹⁾	⁽¹⁾	⁽¹⁾	⁽¹⁾	⁽¹⁾
Other loans to participants	2	1	1	2	2	2
Value of interest in common/collective trusts	8	10	12	9	6	5
Value of interest in pooled separate accounts	3	11	8	3	1	3
Value of interest in master trusts	19	2	3	12	22	29
Value of interest in registered investment companies	10	13	16	15	8	4
Value of funds held in insurance company general account	12	15	14	12	9	12
Employer securities	17	3	6	13	22	23
Other investments	5	18	9	7	6	2

Footnotes

Less than one percent.

Note: Percent distributions may not add to 100 because complete information on portfolio distributions was not available for all plans.

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

Table C9: Income Statement of Pension Plans with 100 or More Participants *by type of plan, 1993 (amounts in millions)*
Income and Expenses	Total	Defined Benefit	Defined Contribution
Income
Contributions received or receivable from:
Employers	$81,586	$47,615	$33,971
Participants	42,024	854	41,169
Others	3,139	771	2,368
Noncash contributions	933	432	501
Total contributions	127,683	49,672	78,011
Interest earnings
Interest-bearing cash	4,958	2,100	2,858
Certificates of deposit	376	128	248
U.S. Government securities	8,277	6,509	1,767
Corporate debt instruments	5,288	4,032	1,257
Mortgage loans	425	331	93
Other loans	960	65	894
Other or unspecified interest	12,387	3,964	8,423
Total interest earnings	32,671	17,130	15,540
Dividends
Preferred stock	1,807	256	1,551
Common stock	10,556	4,569	5,986
Total dividend income	12,364	4,826	7,538
Rents	305	202	102
Net gain(loss) on sale of assets	15,142	10,022	5,120
Unrealized appreciation (depreciation) of assets	30,099	10,442	19,657
Net investment gain (loss) from common/collective trusts	7,795	4,795	3,000
Net investment gain (loss) from pooled separate accounts	4,365	2,620	1,745
Net investment gain (loss) from master trusts	75,584	63,273	12,311
Net investment gain (loss) from 103-12 investment entities	203	92	111
Net investment gain (loss) from registered investment companies	5,853	1,093	4,759
Other or unspecified income	3,996	1,841	2,155
Total Income	316,059	166,009	150,050
Expenses
Benefit payments and payments to provide benefits
Direct benefits	122,775	69,523	53,252
Payments to insurance carriers	2,738	2,456	282
Other benefits	1,563	454	1,109
Total payments	127,076	72,433	54,643
Interest expense	2,464	24	2,440
Administrative expenses
Salaries and allowances	235	188	47
Accounting fees	112	71	41
Actuarial fees	350	326	24
Contract administrator fees	356	243	113
Investment advisory and management fees	2,310	1,883	426
Legal fees	128	102	26
Valuation/appraisal fees	15	8	7
Trustee fees/expenses	519	326	193
Other administrative expenses	1,749	1,179	570
Total administrative expenses	5,773	4,325	1,448
Other or unspecified expenses	165	59	106
Total Expenses	135,478	76,841	58,637
Net Income	180,581	89,168	91,413

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

Table C10: Income Statement of Single Employer Pension Plans with 100 or More Participants *by type of plan, 1993 (amounts in millions)*
Income and Expenses	Total	Defined Benefit	Defined Contribution
Income
Contributions received or receivable from:
Employers	$72,117	$40,119	$31,998
Participants	41,898	821	41,077
Others	3,104	743	2,361
Noncash contributions	920	419	501
Total contributions	118,040	42,103	75,937
Interest earnings
Interest-bearing cash	4,136	1,360	2,776
Certificates of deposit	288	92	196
U.S. Government securities	4,252	2,926	1,325
Corporate debt instruments	3,054	2,075	979
Mortgage loans	120	42	77
Other loans	918	41	877
Other or unspecified interest	11,079	3,005	8,074
Total interest earnings	23,845	9,541	14,304
Dividends
Preferred stock	1,744	199	1,545
Common stock	9,093	3,185	5,908
Total dividend income	10,838	3,384	7,453
Rents	175	93	82
Net gain(loss) on sale of assets	11,799	6,848	4,951
Unrealized appreciation (depreciation) of assets	29,394	9,624	19,770
Net investment gain (loss) from common/collective trusts	7,126	4,171	2,955
Net investment gain (loss) from pooled separate accounts	4,246	2,524	1,722
Net investment gain (loss) from master trusts	75,563	63,252	12,311
Net investment gain (loss) from 103-12 investment entities	182	73	109
Net investment gain (loss) from registered investment companies	5,724	986	4,737
Other or unspecified income	3,682	1,612	2,070
Total Income	290,612	144,211	146,401
Expenses
Benefit payments and payments to provide benefits
Direct benefits	110,009	58,298	51,711
Payments to insurance carriers	1,805	1,528	277
Other benefits	1,528	437	1,090
Total payments	113,342	60,264	53,078
Interest expense	2,459	19	2,440
Administrative expenses
Salaries and allowances	68	42	27
Accounting fees	69	37	32
Actuarial fees	291	271	20
Contract administrator fees	207	114	93
Investment advisory and management fees	1,683	1,323	361
Legal fees	38	25	13
Valuation/appraisal fees	12	6	6
Trustee fees/expenses	498	309	189
Other administrative expenses	1,395	892	503
Total administrative expenses	4,262	3,019	1,243
Other or unspecified expenses	165	59	106
Total Expenses	120,229	63,361	56,867
Net Income	170,384	80,850	89,534

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

Table C11: Income Statement of Multiemployer Pension Plans with 100 or More Participants *by type of plan, 1993 (amounts in millions)*
Income and Expenses	Total	Defined Benefit	Defined Contribution
Income
Contributions received or receivable from:
Employers	$9,469	$7,495	$1,974
Participants	126	33	93
Others	35	28	7
Noncash contributions	13	13	⁽¹⁾
Total contributions	9,643	7,569	2,074
Interest earnings
Interest-bearing cash	822	740	82
Certificates of deposit	89	37	52
U.S. Government securities	4,025	3,583	442
Corporate debt instruments	2,234	1,956	278
Mortgage loans	305	289	16
Other loans	42	24	17
Other or unspecified interest	1,308	959	349
Total interest earnings	8,825	7,589	1,236
Dividends
Preferred stock	64	57	7
Common stock	1,462	1,384	78
Total dividend income	1,526	1,441	85
Rents	130	110	20
Net gain(loss) on sale of assets	3,344	3,174	170
Unrealized appreciation (depreciation) of assets	705	818	-113
Net investment gain (loss) from common/collective trusts	669	624	45
Net investment gain (loss) from pooled separate accounts	119	97	23
Net investment gain (loss) from master trusts	21	21	⁽¹⁾
Net investment gain (loss) from 103-12 investment entities	21	19	2
Net investment gain (loss) from registered investment companies	129	107	22
Other or unspecified income	314	230	84
Total Income	25,447	21,797	3,649
Expenses
Benefit payments and payments to provide benefits
Direct benefits	12,766	11,225	1,541
Payments to insurance carriers	933	928	5
Other benefits	36	17	19
Total payments	13,734	12,169	1,565
Interest expense	5	5	⁽¹⁾
Administrative expenses
Salaries and allowances	166	146	20
Accounting fees	44	35	9
Actuarial fees	59	55	4
Contract administrator fees	149	129	20
Investment advisory and management fees	626	561	66
Legal fees	90	77	14
Valuation/appraisal fees	2	2	1
Trustee fees/expenses	20	17	3
Other administrative expenses	353	286	67
Total administrative expenses	1,510	1,306	205
Other or unspecified expenses	⁽¹⁾	⁽¹⁾	⁽¹⁾
Total Expenses	15,250	13,480	1,770
Net Income	10,197	8,318	1,879

Footnotes

Less than one percent.

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

Table C12: Percent Distribution of Income of Defined Benefit Plans with 100 or More Participants *by source of income and size of plan, 1993*
Income and Expenses	Total	$1-.9M	$1.0M- 9.9M	$10.0M- 249.9M	$250.0M- 999.9M	$1.0B or More
Total Income	100	100	100	100	100	100
Contributions received or receivable from:
Employers	29	68	44	30	24	29
Participants	1	⁽¹⁾	1	1	⁽¹⁾	1
Others	⁽¹⁾	⁽¹⁾	2	2	⁽¹⁾	⁽¹⁾
Total contributions	30	69	47	32	24	30
Interest earnings
Interest-bearing cash	1	3	3	2	1	1
Certificates of deposit	⁽¹⁾	⁽¹⁾	⁽¹⁾	⁽¹⁾	⁽¹⁾	⁽¹⁾
U.S. Government securities	4	1	4	6	5	3
Corporate debt instruments	2	1	2	4	3	2
Mortgage loans	⁽¹⁾	⁽¹⁾	⁽¹⁾	⁽¹⁾	⁽¹⁾	⁽¹⁾
Other loans	⁽¹⁾	⁽¹⁾	⁽¹⁾	⁽¹⁾	⁽¹⁾	⁽¹⁾
Other or unspecified interest	2	6	8	5	3	1
Total interest earnings	10	10	17	16	13	7
Total dividend income	3	1	3	4	4	2
Net gain(loss) on sale of assets	6	3	5	9	8	4
Unrealized appreciation (depreciation) of assets	6	⁽¹⁾	2	4	9	6
Net investment gain (loss) from common/collective trusts	3	2	4	3	3	3
Net investment gain (loss) from pooled separate accounts	2	1	3	2	2	1
Net investment gain (loss) from master trusts	38	7	13	25	35	45
Net investment gain (loss) from registered investment companies	1	2	2	1	1	⁽¹⁾
Other or unspecified income	1	4	3	2	1	1

Footnotes

Less than one percent.

Note: Percent distributions may not add to 100 because complete information on portfolio distributions was not available for all plans.

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

Table C13: Percent Distribution of Income of Defined Contribution Plans with 100 or More Participants *by source of income and size of plan, 1993*
Income and Expenses	Total	$1-.9M	$1.0M- 9.9M	$10.0M- 249.9M	$250.0M- 999.9M	$1.0B or More
Total Income	100	100	100	100	100	100
Contributions received or receivable from:
Employers	23	39	32	27	20	15
Participants	27	44	35	29	25	23
Others	2	2	2	1	2	1
Total contributions	52	86	69	58	49	39
Interest earnings
Interest-bearing cash	2	1	2	2	2	1
Certificates of deposit	⁽¹⁾	⁽¹⁾	⁽¹⁾	⁽¹⁾	⁽¹⁾	⁽¹⁾
U.S. Government securities	1	⁽¹⁾	1	1	1	1
Corporate debt instruments	1	⁽¹⁾	1	1	1	1
Mortgage loans	⁽¹⁾	⁽¹⁾	⁽¹⁾	⁽¹⁾	⁽¹⁾	⁽¹⁾
Other loans	1	⁽¹⁾	⁽¹⁾	⁽¹⁾	⁽¹⁾	1
Other or unspecified interest	6	2	4	5	6	6
Total interest earnings	10	4	10	11	10	10
Total dividend income	5	1	2	4	6	6
Net gain(loss) on sale of assets	3	1	2	3	3	5
Unrealized appreciation (depreciation) of assets	13	⁽¹⁾	5	9	17	20
Net investment gain (loss) from common/collective trusts	2	1	2	2	2	2
Net investment gain (loss) from pooled separate accounts	1	1	2	1	⁽¹⁾	2
Net investment gain (loss) from master trusts	8	⁽¹⁾	1	5	9	15
Net investment gain (loss) from registered investment companies	3	2	4	5	3	1
Other or unspecified income	1	3	2	2	1	1

Footnotes

Less than one percent.

Note: Percent distributions may not add to 100 because complete information on portfolio distributions was not available for all plans.

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

Figure C. Amount of Assets in Pension Plans, 1993

Figure C - Amount of Assets in Pension Plans, 1993

Reference: Table A1.

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

Section D: Defined Contribution Plans

Table D1: Balance Sheet of Defined Contribution Plans with 100 or More Participants by type of plan, 1993 (amounts in millions)


Type of Asset	Total Defined Contribution Plans	Profit Sharing and Thrift-Savings Plans	Stock Bonus Plans	Target Benefit Plans	Money Purchase Plans	Other Defined Contribution Plans
Assets
Receivables
Employer contributions	10,658	9,147	462	43	834	173
Participant contributions	1,347	1,278	5	1	19	44
Income receivables	1,689	1,379	36	6	182	86
Other receivables	2,937	2,541	45	1	138	212
Less allowance for doubtful accounts	12	7	0	0	5	1
Total receivables (net)	16,620	14,338	548	50	1,169	514
General Investments
Interest-bearing cash	29,045	24,491	970	59	2,048	1,477
Certificates of deposits	4,242	3,240	14	7	798	182
U.S. Government securities	33,734	23,561	196	97	6,505	3,376
Corporate debt instruments: Preferred	5,631	3,978	11	19	979	645
Corporate debt instruments: All other	17,297	13,074	139	30	3,058	996
Preferred stock	7,052	6,412	375	52	138	76
Common stock	80,199	65,604	5,149	147	6,418	2,881
Partnership/joint venture interests	962	814	2	1	136	8
Income-producing real estate	797	337	2	⁽¹⁾	257	202
Nonincome-producing real estate	118	98	2	⁽¹⁾	8	10
Residential loans (other than to participants) secured by mortgages	329	173	3	1	147	6
Commercial loans secured by mortgages	455	333	3	2	46	70
Mortgage loans to participants	461	444	1	⁽¹⁾	12	4
Other loans to participants	12,720	11,788	210	3	299	419
Other loans	488	448	2	⁽¹⁾	31	7
Value of interest in common/collective trusts	60,924	55,872	239	108	2,488	2,216
Value of interest in pooled separate accounts	26,558	24,729	11	21	1,322	477
Value of interest in master trusts	152,792	143,795	474	647	5,280	2,597
Value of interest in 103-12 investment entities	700	592	0	0	108	0
Value of interest in registered investment companies	81,651	73,375	1,754	159	4,136	2,228
Value of funds held in insurance company general account	93,170	83,185	891	80	6,324	2,690
Other or unspecified general investments	40,658	35,624	240	31	3,327	1,437
Total general investments	649,984	571,966	10,687	1,465	43,863	22,003
Employer securities	140,555	125,456	11,880	8	533	2,678
Employer real property	495	494	1	0	⁽¹⁾	⁽¹⁾
Unspecified investments	653	640	⁽¹⁾	⁽¹⁾	15	⁽¹⁾
Total noninterest-bearing cash	1,027	866	26	2	98	36
Buildings and other property used in plan	11	2	0	⁽¹⁾	4	6
Total Assets	809,346	713,762	23,142	1,526	45,681	25,235
Liabilities
Benefit claims payable	4,760	4,236	213	5	150	155
Operating payables	4,051	3,528	286	⁽¹⁾	36	200
Acquisition indebtedness.	16,385	13,373	2,906	0	31	74
Other liabilities	15,423	13,488	1,552	1	150	231
Total Liabilities	40,619	34,626	4,958	6	367	661
Net Assets	768,728	679,137	18,184	1,519	45,314	24,574

Footnotes

Less than $500,000.

Source: Form 5500 series reports filed with the Internal Revenue Service for 1993 plan year.

Table D2: Income Statement of Defined Contribution Plans with 100 or More Participants by type of plan, 1993 (amounts in millions)


Income and Expenses	Total Defined Contribution Plans	Profit Sharing and Thrift-Savings Plans	Stock Bonus Plans	Target Benefit Plans	Money Purchase Plans	Other Defined Contribution Plans
Income
Contributions received or receivable from:
Employers	33,971	27,793	1,215	120	3,690	1,153
Participants	41,169	38,960	524	3	369	1,312
Others	2,368	2,299	19	⁽¹⁾	34	16
Noncash contributions	501	408	82	⁽¹⁾	9	3
Total contributions	78,011	69,461	1,839	124	4,103	2,483
Interest earnings
Interest-bearing cash	2,858	2,496	45	6	208	102
Certificates of deposit	248	179	1	⁽¹⁾	42	25
U.S. Government securities	1,767	1,167	9	4	398	190
Corporate debt instruments	1,257	914	12	2	236	92
Mortgage loans	93	73	⁽¹⁾	⁽¹⁾	13	6
Other loans	894	846	5	⁽¹⁾	21	22
Other or unspecified interest	8,423	7,489	80	9	537	307
Total interest earnings	15,540	13,164	154	22	1,457	745
Dividends
Preferred stock	1,551	1,388	133	2	16	12
Common stock	5,986	5,293	333	5	211	145
Total dividend income	7,538	6,681	466	7	227	158
Rents	102	72	⁽¹⁾	0	11	19
Net gain(loss) on sale of assets	5,120	4,386	179	⁽¹⁾	373	184
Unrealized appreciation (depreciation) of assets	19,657	18,078	1,104	16	257	203
Net investment gain (loss) from common/collective trusts	3,000	2,714	30	3	142	112
Net investment gain (loss) from pooled separate accounts	1,745	1,634	3	1	82	24
Net investment gain (loss) from master trusts	12,311	11,635	98	54	387	137
Net investment gain (loss) from 103-12 investment entities	111	64	39	0	7	1
Net investment gain (loss) from registered investment companies	4,759	4,287	69	7	261	136
Other or unspecified income	2,155	1,829	18	1	213	94
Total Income	150,050	134,004	3,999	234	7,519	4,294
Expenses
Benefit payments and payments to provide benefits
Direct benefits	53,252	47,325	1,180	82	2,813	1,852
Payments to insurance carriers	282	99	1	3	112	66
Other benefits	1,109	1,013	46	⁽¹⁾	40	9
Total payments	54,643	48,438	1,228	86	2,965	1,926
Interest expense	2,440	2,076	338	⁽¹⁾	3	23
Administrative expenses
Salaries and allowances	47	21	⁽¹⁾	⁽¹⁾	12	13
Accounting fees	41	29	1	⁽¹⁾	8	3
Actuarial fees	24	14	⁽¹⁾	⁽¹⁾	7	2
Contract administrator fees	113	84	1	⁽¹⁾	22	5
Investment advisory and management fees	426	319	4	2	71	30
Legal fees	26	10	1	⁽¹⁾	9	5
Valuation/appraisal fees	7	5	⁽¹⁾	0	1	⁽¹⁾
Trustee fees/expenses	193	174	2	1	12	4
Other administrative expenses	570	462	17	⁽¹⁾	44	47
Total administrative expenses	1,448	1,119	27	4	187	110
Other or unspecified expenses	106	105	⁽¹⁾	⁽¹⁾	1	⁽¹⁾
Total Expenses	58,637	51,738	1,593	90	3,157	2,059
Net Income	91,413	82,266	2,406	145	4,362	2,234

Footnotes

Less than $500,000.

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

Table D3: Number of 401(k) Type Plans, Participants, Active Participants, Assets, Contributions, and Benefits by type of plan, 1993


Type of Plan	Number of Plans⁽¹⁾	Total Participants (thousands)	Active Participants (thousands)	Total Assets (millions)⁽²⁾	Total Contributions (millions)⁽³⁾	Total Benefits (millions)⁽⁴⁾
Total	154,527	25,313	23,138	616,316	69,322	44,206
Profit sharing and thrift-savings	152,506	24,344	22,262	592,579	66,524	42,270
Stock bonus	84	258	221	8,000	868	545
Target benefit	47	1	1	14	1	0
Money purchase	1,282	202	194	2,911	403	363
Annuity - 403(b)(1)	83	2	2	6	1	1
Custodial account - 403(b)(7)	1	0	0	0	0	0
IRAs or annuities (Code 408)	189	17	15	351	69	25
Other defined contribution	336	489	442	12,455	1,457	1,002

Footnotes

Excludes plans covering only one participant.
Asset amounts shown exclude funds held by life insurance companies under allocated insurance contracts for payment of retirement benefits. These funds make up roughly 10 to 15 percent of total private pension fund assets.
Includes both employer and employee contributions.
Amounts shown include both benefits paid directly from trust and premium payments made by plans to insurance carriers.

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

Table D4: Number of 401(k) Type Plans by participant size and primary or supplemental status, 1993


Participant Size	Total	401(K) Plan is Only Plan Sponsored by Employer	Employer Sponsoring 401(K) Plan Also Sponsors Another Pension Plan(s)
Total	154,527	131,988	22,539
None or not reported	5,634	4,863	769
2-9	27,722	24,889	2,833
10-24	42,567	38,984	3,583
25-49	31,113	28,123	2,990
50-99	22,120	18,986	3,135
100-249	13,848	10,356	3,492
250-499	5,463	3,336	2,127
500-999	2,780	1,415	1,366
1,000-2,499	1,929	736	1,193
2,500-4,999	684	189	495
5,000-9,999	363	81	282
10,000-19,999	179	16	163
20,000-49,999	100	14	86
50,000 or more	25	-	25

Note: Plans with less than 100 participants are required to provide only the total participant count. For these plans, which cover approximately ten 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.

Table D5: Number of Active Participants in 401(k) Type Plans by participant size and primary or supplemental status, 1993 (numbers in thousands)


Participant Size	Total	401(K) Plan is Only Plan Sponsored by Employer	Employer Sponsoring 401(K) Plan Also Sponsors Another Pension Plan(s)
Total	23,138	9,050	14,088
2-9	160	145	16
10-24	670	611	59
25-49	1,047	944	103
50-99	1,488	1,277	211
100-249	2,003	1,479	525
250-499	1,743	1,041	701
500-999	1,784	894	891
1,000-2,499	2,756	1,019	1,738
2,500-4,999	2,195	606	1,589
5,000-9,999	2,302	508	1,795
10,000-19,999	2,287	199	2,089
20,000-49,999	2,842	329	2,513
50,000 or more	1,860	-	1,860

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

Table D6: Balance Sheet of 401(k) Type Plans with 100 or More Participants by number of pension plans sponsored by employer, 1993 (amounts in millions)


Type of Asset	Total	401(K) Plan is Only Plan Sponsored by Employer	Employer Sponsoring 401(K) Plan Also Sponsors Another Pension Plan(s)
Assets
Receivables
Employer contributions	5,429	2,206	3,223
Participant contributions	1,156	358	798
Income receivables	1,036	163	873
Other receivables	1,848	279	1,569
Less allowance for doubtful accounts	1	1	⁽¹⁾
Total receivables (net)	9,469	3,006	6,463
General Investments
Interest-bearing cash	19,233	5,915	13,318
Certificates of deposits	2,321	552	1,769
U.S. Government securities	14,024	3,812	10,212
Corporate debt instruments: Preferred	2,742	439	2,303
Corporate debt instruments: All other	9,101	2,600	6,501
Preferred stock	2,227	315	1,912
Common stock	42,605	9,065	33,540
Partnership/joint venture interests	476	212	263
Income-producing real estate	152	92	60
Nonincome-producing real estate	41	29	12
Residential loans (other than to participants) secured by mortgages	115	51	64
Commercial loans secured by mortgages	87	44	43
Mortgage loans to participants	387	103	284
Other loans to participants	10,962	1,811	9,151
Other loans	361	73	289
Value of interest in common/collective trusts	44,925	11,359	33,565
Value of interest in pooled separate accounts	21,562	6,242	15,320
Value of interest in master trusts	116,888	6,276	110,612
Value of interest in 103-12 investment entities	543	153	390
Value of interest in registered investment companies	66,292	19,464	46,827
Value of funds held in insurance company general account	70,875	11,898	58,977
Other or unspecified general investments	26,814	6,628	20,187
Total general investments	452,733	87,134	365,600
Employer securities	93,029	4,937	88,092
Employer real property	359	357	2
Unspecified investments	596	476	120
Total noninterest-bearing cash	713	228	485
Buildings and other property used in plan operations	1	1	⁽¹⁾
Total Assets	556,899	96,138	460,762
Liabilities
Benefit claims payable	2,712	517	2,195
Operating payables	3,099	91	3,008
Acquisition indebtedness.	5,718	138	5,581
Other liabilities	10,291	234	10,057
Total Liabilities	21,820	980	20,840
Net Assets	535,079	95,158	439,921

Footnotes

Less than $500,000.

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

Table D7: Income Statement of 401(k) Type Plans with 100 or More Participants by number of pension plans sponsored by employer, 1993 (amounts in millions)


Income and Expenses	Total	401(K) Plan is Only Plan Sponsored by Employer	Employer Sponsoring 401(K) Plan Also Sponsors Another Pension Plan(s)
Income
Contributions received or receivable from:
Employers	20,470	5,463	15,007
Participants	36,151	8,252	27,899
Others	2,060	542	1,518
Noncash contributions	301	55	246
Total contributions	58,983	14,313	44,670
Interest earnings
Interest-bearing cash	2,033	490	1,543
Certificates of deposit	124	34	89
U.S. Government securities	699	183	516
Corporate debt instruments	631	150	481
Mortgage loans	42	10	32
Other loans	556	87	469
Other or unspecified interest	6,466	1,042	5,424
Total interest earnings	10,550	1,997	8,553
Dividends
Preferred stock	931	43	889
Common stock	4,035	428	3,608
Total dividend income	4,967	471	4,496
Rents	48	42	6
Net gain(loss) on sale of assets	3,508	645	2,863
Unrealized appreciation (depreciation) of assets	13,862	1,495	12,366
Net investment gain (loss) from common/collective trusts	2,256	692	1,563
Net investment gain (loss) from pooled separate accounts	1,459	380	1,078
Net investment gain (loss) from master trusts	8,616	478	8,137
Net investment gain (loss) from 103-12 investment entities	93	17	75
Net investment gain (loss) from registered investment companies	3,850	1,279	2,571
Other or unspecified income	1,482	446	1,036
Total Income	109,673	22,257	87,416
Expenses
Benefit payments and payments to provide benefits
Direct benefits	37,111	6,853	30,258
Payments to insurance carriers	64	38	26
Other benefits	905	122	783
Total payments	38,080	7,013	31,067
Interest expense	1,160	19	1,141
Administrative expenses
Salaries and allowances	17	5	12
Accounting fees	20	8	11
Actuarial fees	14	3	11
Contract administrator fees	58	23	35
Investment advisory and management fees	212	89	123
Legal fees	6	3	3
Valuation/appraisal fees	3	1	2
Trustee fees/expenses	128	46	82
Other administrative expenses	407	63	344
Total administrative expenses	864	241	622
Other or unspecified expenses	99	1	98
Total Expenses	40,203	7,274	32,929
Net Income	69,470	14,983	54,487

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

Table D8: Percent Distribution of Assets in 401(k) Type Plans with 100 or More Participants by type of asset, 1985-1992


Type of Asset	1985	1986	1987	1988	1989	1991	1992
Total	100	100	100	100	100	100	100
Cash	5	5	7	8	8	9	8
Receivables	3	3	3	3	3	3	3
U.S. Government securities	7	7	7	6	6	7	6
Corporate debt securities	6	6	6	6	5	6	4
Corporate stock (other than that of the plan sponsor)	23	23	21	21	22	20	20
Employer securities.	24	19	19	17	16	16	16
Loans to participants	-	-	-	1	1	2	2
Value of funds held in insurance company general account	29	31	32	32	34	30	28
Value of interest in registered investment companies	2	3	3	4	4	7	12
Other investments and assets⁽¹⁾	3	3	2	2	1	1	1

Footnotes

Includes partnership/joint venture interests, real estate, loans (other than to participants), and miscellaneous other investments. Each year about 5 to 8 percent of total assets are reported on the Form 5500 under other investments. An examination of a small sample of plans reporting other investments indicate that virtually all of these assets are common types of holdings such as stocks, bonds, and unallocated insurance contracts, that have been misreported. In this table such assets have been reallocated to the appropriate categories based on the findings from the plans examined.

- Data not available.

Note: Excludes all ESOPs with a 401(k) type arrangement.

Source: Form 5500 series reports filed with the Internal Revenue Service for 1985-1992 plan years. The distributions are tabulated from data sets created by merging Form 5500 files with files containing financial data from pooled fund arrangements invested in by plans. In the merged data sets, the pooled fund assets reported by plans have been redistributed to the underlying asset categories.

Data are not available for 1990 or 1993.

Table D9: Number of Employee Stock Ownership Plans (ESOPs), Participants, Active Participants, Assets, Contributions, and Benefits by type of plan, 1993


Type of Plan	Number of Plans⁽¹⁾	Total Participants (thousands)⁽²⁾	Active Participants (thousands)	Total Assets (millions)⁽³⁾	Total Contributions (millions)⁽⁴⁾	Total Benefits (millions)⁽⁵⁾
Total	9,226	7,568	6,793	$214,607	$14,269	$14,765
Profit sharing and thrift-savings	7,874	6,191	5,579	195,112	12,845	13,580
Stock bonus	998	1,236	1,088	15,907	1,047	887
Money purchase	136	17	15	378	39	18
Annuity - 403(b)(1)	1	0	0	0	0	0
IRAs or annuities (Code 408)	73	14	13	296	51	17
Other defined contribution	145	110	98	2,914	286	262

Footnotes

Excludes plans covering only one participant.
Includes active, retired, and separated vested participants not yet in pay status. The number of participants also includes double counting of workers in more than one plan.
Asset amounts shown exclude funds held by life insurance companies under allocated insurance contracts for payment of retirement benefits. These funds make up roughly 10 to 15 percent of total private pension fund assets.
Includes both employer and employee contributions.
Amounts shown include both benefits paid directly from trust and premium payments made by plans to insurance carriers. Amounts exclude benefits made directly by insurance carriers.

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

Table D10: Number of Employee Stock Ownership Plans (ESOPs), Total Participants, Active Participants, Assets, Contributions, and Benefits by type of ESOP, 1993


Type of Plan	Number of Plans⁽¹⁾	Total Participants (thousands)	Active Participants (thousands)	Total Assets (millions)⁽²⁾	Total Contributions (millions)⁽³⁾	Total Benefits (millions)⁽⁴⁾
Total ESOPS	9,226	7,568	6,793	$214,607	$14,269	$14,765
Nonleveraged ESOPs	8,166	5,071	4,562	86,239	6,327	6,554
Leveraged ESOPs	1,060	2,498	2,231	128,368	7,942	8,211

Footnotes

Excludes plans covering only one participant.
Asset amounts shown exclude funds held by life insurance companies under allocated insurance contracts for payment of retirement benefits. These funds make up roughly 10 to 15 percent of total private pension fund assets.
Includes both employer and employee contributions.
Amounts shown include both benefits paid directly from trust and premium payments made by plans to insurance carriers. Amounts exclude benefits made directly by insurance carriers.

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

Table D11: Balance Sheet of Employer Stock Ownership Plans (ESOPs) with 100 or More Participants by leveraged status, 1993 (amounts in millions)


Type of Asset	Total ESOPs	Nonleveraged ESOPs	Leveraged ESOPs
Assets
Receivables
Employer contributions	1,889	1,314	575
Participant contributions	193	81	112
Income receivables	507	139	368
Other receivables	736	279	457
Less allowance for doubtful accounts	4	⁽¹⁾	4
Total receivables (net)	3,322	1,813	1,508
General Investments
Interest-bearing cash	2,719	1,589	1,130
Certificates of deposits	381	36	345
U.S. Government securities	3,776	851	2,925
Corporate debt instruments: Preferred	1,334	117	1,217
Corporate debt instruments: All other	2,442	246	2,196
Preferred stock	5,504	3,822	1,682
Common stock	22,654	14,316	8,337
Partnership/joint venture interests	25	24	⁽¹⁾
Income-producing real estate	16	15	⁽¹⁾
Nonincome-producing real estate	4	2	2
Residential loans (other than to participants) secured by mortgages	3	3	⁽¹⁾
Commercial loans secured by mortgages	18	5	13
Mortgage loans to participants	43	7	37
Other loans to participants	2,974	735	2,238
Other loans	6	6	⁽¹⁾
Value of interest in common/collective trusts	8,192	2,935	5,257
Value of interest in pooled separate accounts	670	87	583
Value of interest in master trusts	39,388	7,806	31,582
Value of interest in 103-12 investment entities	⁽¹⁾	⁽¹⁾	0
Value of interest in registered investment companies	6,414	2,707	3,707
Value of funds held in insurance company general account	15,092	3,790	11,302
Other or unspecified general investments	7,026	2,751	4,276
Total general investments	118,683	41,852	76,830
Employer securities	87,232	38,396	48,836
Employer real property	21	22	⁽¹⁾
Unspecified investments	120	⁽¹⁾	120
Total noninterest-bearing cash	169	46	123
Buildings and other property used in plan	0	0	0
Total Assets	209,547	82,131	127,416
Liabilities
Benefit claims payable	1,528	1,033	495
Operating payables	3,467	820	2,647
Acquisition indebtedness	15,667	8,735	6,932
Other liabilities	13,604	2,898	10,706
Total Liabilities	34,266	13,486	20,780
Net Assets	175,281	68,645	106,636

Footnotes

Less than $500,000.

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

Table D12: Income Statement of Employer Stock Ownership Plans (ESOPs) with 100 or More Participants by leveraged status, 1993 (amounts in millions)


Type of Asset	Total ESOPs	Nonleveraged ESOPs	Leveraged ESOPs
Income
Contributions received or receivable from:
Employers	6,749	3,525	3,224
Participants	6,573	2,186	4,386
Others	245	60	185
Noncash contributions	261	210	51
Total contributions	13,828	5,981	7,846
Interest earnings
Interest-bearing cash	510	271	239
Certificates of deposit	20	4	16
U.S. Government securities	170	36	134
Corporate debt instruments	210	23	187
Mortgage loans	21	1	20
Other loans	169	28	141
Other or unspecified interest	1,052	278	774
Total interest earnings	2,152	641	1,510
Dividends
Preferred stock	1,288	538	750
Common stock	2,426	1,008	1,417
Total dividend income	3,714	1,546	2,167
Rents	1	1	0
Net gain(loss) on sale of assets	1,174	337	837
Unrealized appreciation (depreciation) of assets	11,594	4,456	7,138
Net investment gain (loss) from common/collective trusts	366	121	245
Net investment gain (loss) from pooled separate accounts	55	12	43
Net investment gain (loss) from master trusts	4,228	473	3,755
Net investment gain (loss) from 103-12 investment entities	2	2	⁽¹⁾
Net investment gain (loss) from registered investment companies	307	138	169
Other or unspecified income	588	138	449
Total Income	38,008	13,848	24,160
Expenses
Benefit payments and payments to provide benefits
Direct benefits	13,597	5,836	7,761
Payments to insurance carriers	3	3	1
Other benefits	550	170	380
Total payments	14,151	6,009	8,142
Interest expense	2,246	882	1,364
Administrative expenses
Salaries and allowances	6	2	5
Accounting fees	3	2	1
Actuarial fees	2	1	1
Contract administrator fees	10	6	4
Investment advisory and management fees	22	10	12
Legal fees	3	2	⁽¹⁾
Valuation/appraisal fees	1	1	⁽¹⁾
Trustee fees/expenses	29	11	18
Other administrative expenses	175	31	143
Total administrative expenses	250	66	184
Other or unspecified expenses	105	6	98
Total Expenses	16,752	6,964	9,788
Net Income	21,257	6,885	14,372

Footnotes

Less than $500,000.

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

Figure D. Number of 401(k) Plans, 1984-1993

Figure D - Number of 401(k) Plans, 1984-1993

Reference: Table F23.

Source: Form 5500 Series Reports filed with the Internal Revenue Service for 1993 plan years.

Section E: Funding Status of Defined Benefit Plans

Table E1: Funding Status Characteristics of Defined Benefit Plans, 1993


Item	Total Plans	Single Employer Plans Total	Single Employer Plans Not Collectively Bargained	Single Employer Plans Collectively Bargained	Multiemployer Plans
All Plans
Number of plans⁽¹⁾	61,175	59,372	52,285	7,086	1,803
Total participants (in thousands)	39,449	31,375	20,844	10,531	8,074
Assets (in millions)	1,121,437	936,965	575,714	361,251	184,472
Liabilities (in millions)	906,405	730,295	425,998	304,297	176,110
Net excess assets (assets-liabilities)	215,032	206,670	149,716	56,954	8,362
Percent of plans fully funded	79	79	82	59	73
Median funding ratio⁽²⁾	1.24	1.25	1.26	1.07	1.13
Fully Funded Plans
Number of plans⁽¹⁾	48,343	47,023	42,848	4,175	1,320
Total participants (in thousands)	30,762	25,876	18,435	7,441	4,886
Assets (in millions)	940,225	827,056	540,549	286,507	113,169
Liabilities (in millions)	686,432	592,294	385,624	206,670	94,137
Net excess assets (assets-liabilities)	253,793	234,762	154,924	79,837	19,031
Median funding ratio⁽²⁾	1.34	1.34	1.35	1.29	1.21
Not Fully Funded Plans
Number of plans⁽¹⁾	12,832	12,349	9,438	2,911	484
Total participants (in thousands)	8,687	5,499	2,409	3,091	3,188
Assets (in millions)	181,213	109,909	35,166	74,744	71,303
Liabilities (in millions)	219,974	138,001	40,374	97,627	81,973
Net excess assets (assets-liabilities)	-38,761	-28,092	-5,209	-22,883	-10,669
Median funding ratio⁽²⁾	0.85	0.85	0.85	0.82	0.90

Footnotes

This is the number of defined benefit plans reporting complete actuarial data on Form 5500 series reports for 1993. As indicated in Table A1 the actual number of defined benefit plans filing 1993 reports was 83,596.
Funding ratios were computed based on liability amounts as reported by plans. These median ratios are not comparable to PBGC data on funding ratios which adjust plan reported liabilities to common interest rate and mortality assumptions.

Note: A fully funded plan is defined as a plan in which assets are equal or greater than current liabilities.

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

Table E2: Percent Distribution of Defined Benefit Plans by funding status, 1993


Funding Ratio⁽¹⁾	Total Plans	Single Employer Plans Total	Single Employer Plans Not Collectively Bargained	Single Employer Plans Collectively Bargained	Multiemployer Plans
Number of plans⁽²⁾	61,175	59,372	52,285	7,086	1,803
Percent
Total	100	100	100	100	100
Less than .5	2	2	1	4	1
.5-.74	5	5	4	11	3
.75-.99	15	15	13	26	23
1.0-1.24	30	30	30	26	43
1.25-1.3	16	16	17	11	16
1.4-1.5	14	15	15	9	7
1.6-1.74	5	6	6	4	1
1.75-1.9	5	5	5	3	3
2.0 or higher	8	9	9	5	3
Median funding ratio⁽³⁾	1.24	1.25	1.26	1.07	1.13

Footnotes

Computed by dividing assets by current liabilities.
This is the number of defined benefit plans reporting complete actuarial data on Form 5500 series reports for 1993. As indicated in Table A1 the actual number of defined benefit plans filing 1993 reports was 83,596.
Funding ratios were computed based on liability amounts as reported by plans. These median ratios are not comparable to PBGC data on funding ratios which adjust plan reported liabilities to common interest rate and mortality assumptions.

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

Table E3: Percent Distribution of Defined Benefit Plans by interest rate assumption, 1993


Interest Rate Assumption	Total Plans	Single Employer Plans Total	Single Employer Plans Not Collectively Bargained	Single Employer Plans Collectively Bargained	Multiemployer Plans
Number of plans⁽¹⁾	61,175	59,372	52,285	7,086	1,803
Percent
Total	100	100	100	100	100
6.5-6.9	5	5	5	0	1
7.0-7.4	21	21	23	9	24
7.5-7.9	15	14	15	9	31
8.0-8.4	41	41	41	42	40
8.5-8.9	18	18	15	40	3
Median interest rate assumption	8.0	8.0	8.0	8.0	7.5

Footnotes

This is the number of defined benefit plans reporting complete actuarial data on Form 5500 series reports for 1993. As indicated in Table A1 the actual number of defined benefit plans filing 1993 reports was 83,596.

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

Table E4: Percent Distribution of Defined Benefit Plans by actuarial cost method, 1993


Cost Method	Total Plans	Single Employer Plans Total	Single Employer Plans Not Collectively Bargained	Single Employer Plans Collectively Bargained	Multiemployer Plans
Number of plans⁽¹⁾	61,175	59,372	52,285	7,086	1,803
Percent
Total	100	100	100	100	100
Attained age normal	0	0	0	0	1
Entry age normal	10	8	6	19	72
Accrued benefit (unit credit)	16	16	13	40	10
Aggregate	18	19	20	8	4
Frozen initial liability	14	14	12	23	12
Individual level premium	0	0	0	0	-
Other	42	43	48	9	1

Footnotes

This is the number of defined benefit plans reporting complete actuarial data on Form 5500 series reports for 1993. As indicated in Table A1 the actual number of defined benefit plans filing 1993 reports was 83,596.

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

Table E5: Percent Distribution of Defined Benefit Plans by retirement age assumption, 1993


Retirement Age Assumption	Total Plans	Single Employer Plans Total	Single Employer Plans Not Collectively Bargained	Single Employer Plans Collectively Bargained	Multiemployer Plans
Number of plans⁽¹⁾	61,175	59,372	52,285	7,086	1,803
Percent
Total	100	100	100	100	100
Less than 60	8	8	9	2	10
60	5	4	5	3	11
61	2	2	2	5	10
62	11	11	10	16	29
63	6	6	5	16	8
64	4	4	3	7	4
65	63	64	66	49	26
66 or more	2	27	2	1	1

Footnotes

This is the number of defined benefit plans reporting complete actuarial data on Form 5500 series reports for 1993. As indicated in Table A1 the actual number of defined benefit plans filing 1993 reports was 83,596.

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

Table E6: Median Interest Rate Assumption by funded status, 1993


Funded Status	Total Plans	Single Employer Plans Total	Single Employer Plans Not Collectively Bargained	Single Employer Plans Collectively Bargained	Multiemployer Plans
Total	8.0	8.0	8.0	8.0	7.5
Less than .5	8.0	8.0	7.5	8.0	7.5
.5-.74	8.0	8.0	7.5	8.1	7.5
.75-.99	8.0	8.0	8.0	8.3	7.5
1.0-1.24	8.0	8.0	8.0	8.0	7.5
1.25-1.3	8.0	8.0	8.0	8.0	7.5
1.4-1.5	8.0	8.0	8.0	8.0	7.5
1.6-1.74	8.0	8.0	8.0	8.0	7.7
1.75-1.9	8.0	8.0	8.0	8.2	8.0
2.0 or higher	8.0	8.0	8.0	8.0	7.5

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

Table E7: Median Funded Status of Plans by number of participants,1993⁽¹⁾


Number of Participants	Total Plans	Single Employer Plans Total	Single Employer Plans Not Collectively Bargained	Single Employer Plans Collectively Bargained	Multiemployer Plans
Total	1.24	1.25	1.26	1.07	1.13
Less than 50	1.25	1.25	1.25	1.20	0.86
50-99	1.23	1.22	1.28	1.09	1.89
100-249	1.21	1.22	1.32	1.02	1.11
250-499	1.22	1.24	1.32	1.04	1.12
500-999	1.23	1.25	1.32	1.05	1.14
1,000-4,999	1.27	1.30	1.34	1.13	1.13
5,000-9,999	1.25	1.29	1.33	1.16	1.14
10,000-19,999	1.25	1.28	1.32	1.22	1.17
20,000-49,999	1.24	1.30	1.33	1.13	0.99
50,000 or more	1.24	1.35	1.37	1.31	1.06

Footnotes

Funding ratios were computed based on liability amounts as reported by plans. These median ratios are not comparable to PBGC data on funding ratios which adjust plan reported liabilities to common interest rate and mortality assumptions.

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

Table E8: Median Funding Ratio by ratio of retired liability to total liability, 1993


Retired Liability to Total Liability	Total Plans	Single Employer Plans Total	Single Employer Plans Not Collectively Bargained	Single Employer Plans Collectively Bargained	Multiemployer Plans
Total	1.24	1.25	1.26	1.07	1.13
.01-.19	1.24	1.24	1.29	1.01	1.21
.2-.39	1.26	1.26	1.34	1.06	1.20
.4-.59	1.24	1.27	1.36	1.11	1.11
.6-.79	1.11	1.13	1.22	1.04	1.04
.8-1	1.01	1.01	1.02	0.88	-

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

Table E9: Funding Status of Defined Benefit Plans by year, 1990-1993


	1990	1991	1992	>1993
Total plans
Percent of plans fully funded	80	81	82	79
Median funding ratio	1.32	1.27	1.29	1.24
Median interest rate assumption	8	8	8	8
Single employer plans
Total
Percent of plans fully funded	81	81	84	79
Median funding ratio	1.36	1.36	1.32	1.25
Median interest rate assumption	9	8	8	8
Not collectively bargained
Percent of plans fully funded	87	84	85	82
Median funding ratio	1.45	1.36	1.39	1.26
Median interest rate assumption	8	8	8	8
Collectively bargained
Percent of plans fully funded	65	61	65	59
Median funding ratio	1.14	1.07	1.11	1.07
Median interest rate assumption	9	9	9	8
Multiemployer plans
Percent of plans fully funded	76	74	76	73
Median funding ratio	1.15	1.14	1.15	1.13
Median interest rate assumption	8	8	8	7.5

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

Section F: Historical Tables

Table F1: Number of Pension Plans by type of plan, 1975-1993


Year	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
1975	311,094	103,346	207,748	308,651	101,214	207,437	2,443	2,132	311
1976	359,980	113,970	246,010	357,521	111,859	245,662	2,459	2,111	348
1977	402,627	121,655	280,972	400,134	119,525	280,609	2,493	2,130	363
1978	442,998	128,407	314,591	440,443	126,238	314,205	2,555	2,169	386
1979	470,921	139,489	331,432	468,265	137,243	331,022	2,656	2,246	410
1980	488,901	148,096	340,805	486,142	145,764	340,378	2,759	2,332	427
1981	545,611	167,293	378,318	542,789	165,042	377,747	2,822	2,252	570
1982	594,456	174,998	419,458	591,417	172,662	418,755	3,039	2,336	703
1983	602,848	175,143	427,705	599,822	172,843	426,979	3,026	2,300	726
1984	604,434	168,015	436,419	601,413	165,732	435,681	3,021	2,283	738
1985	632,135	170,172	461,963	629,069	167,911	461,158	3,066	2,283	738
1986	717,627	172,642	544,985	714,563	170,431	544,132	3,063	2,210	853
1987	733,029	163,065	569,964	729,909	160,904	569,005	3,112	2,157	955
1988	729,922	145,952	583,971	726,648	143,833	582,815	3,275	2,119	1,156
1989	731,356	132,467	598,889	728,276	130,472	597,804	3,080	1,995	1,085
1990	712,308	113,062	599,245	709,404	111,251	598,153	2,904	1,812	1,092
1991	699,294	101,752	597,542	696,300	99,931	596,369	2,994	1,821	1,173
1992	708,335	88,621	619,714	705,226	86,797	618,429	3,109	1,824	1,285
1993	702,097	83,596	618,501	698,918	81,737	617,180	3,179	1,859	1,320

Footnotes

Includes single employer plans, plans of controlled groups of corporations, and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

Source: Form 5500 series reports filed with the Internal Revenue Service for 1975-1993 plan years.

Table F2: Number of Pension Plans with Fewer than 100 Participants by type of plan, 1975-1993


Year Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
1975	282,472	83,311	199,161	282,285	83,198	199,087	187	113	74
1976	329,855	93,410	236,445	329,615	93,244	236,371	240	166	74
1977	372,010	101,258	270,752	371,719	101,038	270,681	291	220	71
1978	408,665	105,474	303,191	408,401	105,323	303,078	265	151	113
1979	435,334	116,143	319,191	435,053	115,954	319,099	281	189	92
1980	451,046	123,591	327,455	450,740	123,340	327,400	306	251	55
1981	505,368	142,304	363,064	505,109	142,165	362,944	259	139	120
1982	552,258	149,600	402,658	551,899	149,391	402,508	359	309	150
1983	558,146	149,164	408,982	557,847	148,955	408,892	299	209	90
1984	558,943	142,912	416,031	558,649	142,699	415,950	293	213	81
1985	583,476	145,430	438,046	583,171	145,292	437,879	305	138	167
1986	666,669	148,168	518,501	666,424	148,005	518,419	245	163	82
1987	681,238	139,644	541,594	680,921	139,472	541,449	310	169	141
1988	675,525	123,146	552,378	675,117	122,962	552,154	408	184	224
1989	675,706	111,048	564,658	675,470	110,941	564,529	236	107	129
1990	659,144	93,821	565,323	658,848	93,730	565,118	296	91	205
1991	645,517	83,298	562,218	645,182	83,181	562,001	334	117	217
1992	650,282	69,883	580,399	649,924	69,778	580,146	358	104	253
1993	642,615	64,937	577,678	642,196	64,799	577,396	419	137	282

Footnotes

Includes single employer plans, plans of controlled groups of corporations, and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

Source: Form 5500 series reports filed with the Internal Revenue Service for 1975-1993 plan years.

Table F3: Number of Pension Plans with 100 or More Participants by type of plan, 1975-1993


Year	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	>Single Employer Plans⁽¹⁾ Defined Benefit	>Single Employer Plans⁽¹⁾ Defined Contribution	>Multiemployer Plans⁽²⁾ Total	>Multiemployer Plans⁽²⁾ Defined Benefit	>Multiemployer Plans⁽²⁾ Defined Contribution
1975	28,622	20,035	8,587	26,366	18,016	8,350	2,256	2,019	237
1976	30,125	20,560	9,565	27,906	18,615	9,291	2,219	1,945	274
1977	30,617	20,397	10,220	28,415	18,487	9,928	2,202	1,910	292
1978	34,333	22,933	11,400	32,042	20,915	11,127	2,290	2,018	273
1979	35,587	23,346	12,241	33,212	21,289	11,923	2,375	2,057	318
1980	37,855	24,505	13,350	35,402	22,424	12,978	2,453	2,081	372
1981	40,243	24,989	15,254	37,680	22,877	14,803	2,563	2,113	450
1982	42,198	25,398	16,800	39,518	23,271	16,247	2,680	2,127	553
1983	44,702	25,979	18,723	41,975	23,888	18,087	2,727	2,091	636
1984	45,491	25,103	20,388	42,763	23,033	19,731	2,728	2,070	657
1985	48,658	24,742	23,917	45,897	22,619	23,279	2,761	2,123	638
1986	50,958	24,474	26,484	48,139	22,426	25,713	2,818	2,047	771
1987	51,791	23,421	28,370	48,988	21,432	27,556	2,802	1,988	814
1988	54,397	22,805	31,593	51,530	20,870	30,661	2,867	1,935	932
1989	55,650	21,419	34,231	52,807	19,531	33,275	2,844	1,888	956
1990	53,164	19,242	33,922	50,556	17,521	33,035	2,608	1,721	887
1991	53,777	18,454	35,324	51,118	16,750	34,368	2,660	1,704	956
1992	58,053	18,738	39,315	55,302	17,019	38,283	2,751	1,719	1,032
1993	59,482	18,660	40,822	56,722	16,938	39,784	2,760	1,722	1,038

Footnotes

Includes single employer plans, plans of controlled groups of corporations, and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

Source: Form 5500 series reports filed with the Internal Revenue Service for 1975-1993 plan years.

Table F4: Estimated Wage and Salary Worker Participation Rates Under Primary and Supplemental Pension Plans, 1975-1993⁽¹⁾(workers in thousands)


Year	Number of Wage and Salary Workers	Workers Covered by a Defined Benefit Plan Number	Workers Covered by a Defined Benefit Plan Percent	Workers Covered by a Primary Defined Contribution Plan Number	Workers Covered by a Primary Defined Contribution Plan Percent	Workers Covered by a Supplemental Defined Contribution Plan(s) Number	Workers Covered by a Supplemental Defined Contribution Plan(s) Percent
1975	68,104	26,817	39	3,921	6	5,948	9
1976	71,117	27,119	38	4,591	6	6,993	10
1977	73,254	27,655	38	5,141	7	7,623	10
1978	75,939	28,613	38	5,424	7	8,258	11
1979	78,058	29,008	37	5,790	7	9,368	12
1980	78,349	29,736	38	6,203	8	10,134	13
1981	80,282	29,687	37	7,224	9	10,629	13
1982	82,318	29,361	36	8,120	10	12,087	15
1983	84,410	29,576	35	9,395	11	14,191	17
1984	86,732	29,812	34	9,902	11	15,303	18
1985	88,293	28,894	33	11,550	13	16,018	18
1986	90,267	28,536	32	12,672	14	16,188	18
1987	91,559	28,347	31	13,437	15	16,110	18
1988	93,012	27,864	30	14,106	15	15,180	16
1989	94,448	27,240	29	15,485	16	15,242	16
1990	94,772	26,323	28	16,116	17	15,671	17
1991	94,959	25,701	27	17,133	18	15,287	16
1992	96,577	25,318	26	19,474	20	16,300	17
1993	97,749	25,091	26	19,780	20	16,621	17

Footnotes

For workers covered under both a defined benefit and a defined contribution plan, the defined benefit plan is designed as the primary plan unless the plan name indicates it provides supplemental or past service benefits.

Source: Number of workers taken from Employment and Earnings, U.S. Department of Labor, and the Bureau of Labor Statistics. These numbers include both employed (full and part-time) and unemployed wage and salary workers. The number of workers in primary and supplemental plans are estimates derived from annual Form 5500 reports filed with the Internal Revenue Service for 1975-1993 plan years.

Table F5: Number of Participants in Pension Plans by type of plan, 1975-1993 (numbers in thousands)


Year Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
1975	44,511	33,004	11,507	35,724	24,514	11,210	8,787	8,490	297
1976	47,679	34,207	13,472	39,072	25,927	13,145	8,607	8,280	327
1977	50,236	34,997	15,239	41,637	26,754	14,884	8,598	8,243	355
1978	52,371	36,103	16,268	43,665	27,762	15,903	8,707	8,341	365
1979	55,097	36,810	18,287	46,085	28,275	17,810	9,013	8,536	477
1980	57,903	37,979	19,924	48,910	29,555	19,354	8,993	8,423	570
1981	60,564	38,903	21,661	51,326	30,331	20,995	9,238	8,572	666
1982	63,243	38,633	24,610	54,105	30,289	23,816	9,138	8,343	794
1983	69,147	40,025	29,122	59,645	31,405	28,240	9,501	8,620	881
1984	73,895	40,980	32,915	64,244	32,329	31,915	9,651	8,651	1,000
1985	74,665	39,692	34,973	65,414	31,436	33,978	9,251	8,256	995
1986	76,672	39,989	36,682	67,069	31,676	35,392	9,603	8,313	1,290
1987	78,223	39,958	38,265	68,550	31,650	36,900	9,673	8,308	1,365
1988	77,685	40,722	36,963	67,734	32,386	35,348	9,951	8,336	1,615
1989	76,405	39,958	36,447	65,964	31,248	34,716	10,441	8,710	1,731
1990	76,924	38,832	38,091	67,003	30,522	36,481	9,921	8,311	1,611
1991	77,662	39,027	38,634	67,583	30,683	36,900	10,079	8,344	1,735
1992	81,914	39,531	42,383	71,783	31,395	40,388	10,131	8,136	1,995
1993	83,870	40,267	43,603	73,770	32,151	41,619	10,100	8,116	1,983

Footnotes

Includes single employer plans, plans of controlled groups of corporations, and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

Source: Form 5500 series reports filed with the Internal Revenue Service for 1975-1993 plan years.

Table F6: Number of Participants in Pension Plans with Fewer than 100 Participants by type of plan, 1975-1993 (numbers in thousands)


Year	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
1975	4,080	1,552	2,528	4,066	1,543	2,524	14	9	4
1976	4,660	1,795	2,865	4,648	1,787	2,861	12	8	4
1977	5,116	1,993	3,124	5,104	1,985	3,120	12	8	4
1978	5,143	1,828	3,316	5,127	1,820	3,307	16	7	9
1979	5,389	1,802	3,587	5,372	1,792	3,580	17	10	7
1980	5,741	1,995	3,746	5,725	1,980	3,744	17	15	2
1981	6,298	2,154	4,143	6,283	2,148	4,135	15	6	9
1982	6,877	2,155	4,722	6,854	2,144	4,710	23	11	12
1983	6,872	2,154	4,718	6,855	2,144	4,711	17	10	7
1984	6,886	2,013	4,873	6,869	2,013	4,856	17	12	5
1985	7,553	2,059	5,495	7,537	2,052	5,486	16	8	9
1986	7,926	2,033	5,893	7,914	2,025	5,889	12	8	4
1987	8,413	2,008	6,405	8,400	2,000	6,400	13	8	5
1988	8,345	1,720	6,625	8,329	1,713	6,616	16	8	9
1989	8,200	1,396	6,804	8,188	1,392	6,796	12	4	8
1990	8,268	1,279	6,989	8,251	1,275	6,976	17	4	13
1991	8,441	1,226	7,215	8,424	1,218	7,206	17	8	8
1992	9,076	1,129	7,946	9,059	1,125	7,934	17	5	12
1993	9,087	1,030	8,057	9,067	1,024	8,043	20	6	14

Footnotes

Includes single employer plans, plans of controlled groups of corporations, and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

Source: Form 5500 series reports filed with the Internal Revenue Service for 1975-1993 plan years.

Table F7: Number of Participants in Pension Plans with 100 or More Participants by type of plan, 1975-1993 (numbers in thousands)


Year	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
1975	40,431	31,452	8,979	31,658	22,971	8,686	8,773	8,480	293
1976	43,019	32,412	10,607	34,424	24,140	10,284	8,595	8,272	323
1977	45,120	33,004	12,115	36,533	24,769	11,764	8,586	8,235	351
1978	47,228	34,275	12,953	38,537	25,941	12,596	8,691	8,334	357
1979	49,708	35,008	14,700	40,713	26,483	14,230	8,996	8,526	470
1980	52,162	35,984	16,178	43,185	27,575	15,610	8,977	8,408	568
1981	54,266	36,748	17,518	45,043	28,183	16,861	9,223	8,565	657
1982	56,366	36,446	19,920	47,248	28,112	19,136	9,118	8,332	785
1983	62,275	37,871	24,404	52,790	29,261	23,529	9,485	8,610	875
1984	67,009	38,967	28,042	57,375	30,316	27,059	9,634	8,640	995
1985	67,112	37,633	29,478	57,877	29,384	28,493	9,235	8,248	986
1986	68,746	37,956	30,790	59,155	29,651	29,503	9,591	8,305	1,286
1987	69,810	37,950	31,860	60,150	29,650	30,500	9,660	8,300	1,360
1988	69,340	39,002	30,338	59,404	30,673	28,732	9,935	8,326	1,606
1989	68,205	38,562	29,643	57,776	29,856	27,920	10,429	8,705	1,724
1990	68,655	37,553	31,102	58,752	29,247	29,505	9,904	8,306	1,598
1991	69,221	37,801	31,420	59,157	29,465	29,694	10,063	8,336	1,727
1992	72,838	38,402	34,436	62,724	30,270	32,454	10,114	8,132	1,982
1993	74,783	39,237	35,546	64,703	31,127	33,576	10,080	8,110	1,969

Footnotes

Includes single employer plans, plans of controlled groups of corporations, and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

Source: Form 5500 series reports filed with the Internal Revenue Service for 1975-1993 plan years.

Table F8: Number of Active Participants in Pension Plans by type of plan, 1975-1993 (numbers in thousands)


Year Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
1975	38,431	27,214	11,217	31,079	20,129	10,950	7,353	7,086	267
1976	40,723	27,520	13,203	33,627	20,728	12,899	7,096	6,792	304
1977	42,659	28,058	14,600	35,681	21,414	14,267	6,977	6,644	333
1978	44,664	29,036	15,628	37,717	22,433	15,284	6,947	6,603	344
1979	46,929	29,440	17,489	39,799	22,757	17,041	7,130	6,683	447
1980	49,026	30,133	18,893	42,079	23,705	18,374	6,947	6,428	519
1981	50,826	30,082	20,743	43,821	23,701	20,120	7,005	6,381	623
1982	53,204	29,756	23,448	46,344	23,630	22,714	6,860	6,126	734
1983	57,808	29,964	27,844	50,911	23,877	27,034	6,897	6,087	810
1984	60,775	30,172	30,603	54,044	24,315	29,729	6,732	5,857	875
1985	62,268	29,024	33,244	55,778	23,465	32,313	6,491	5,559	931
1986	63,290	28,670	34,620	56,723	23,270	33,453	6,566	5,400	1,167
1987	63,392	28,432	34,959	56,846	23,170	33,676	6,546	5,262	1,284
1988	62,142	28,081	34,062	55,464	22,867	32,596	6,678	5,213	1,465
1989	61,294	27,304	33,990	54,300	21,892	32,408	6,994	5,412	1,582
1990	61,831	26,344	35,488	55,409	21,386	34,022	6,422	4,957	1,465
1991	61,517	25,747	35,771	55,048	20,833	34,215	6,469	4,914	1,555
1992	64,231	25,362	38,868	57,940	20,771	37,170	6,290	4,592	1,699
1993	64,746	25,127	39,619	58,596	20,670	37,926	6,150	4,458	1,692

Footnotes

Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

Note: The number of participants includes double counting of workers in more than one plan.

Source: Form 5500 series reports filed with the Internal Revenue Service for 1975-1993.

Table F9: Number of Active Participants in Pension Plans with Fewer than 100 Participants by type of plan, 1975-1993 (numbers in thousands)


Year	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
1975	4,032	1,524	2,508	4,018	1,514	2,504	14	10	4
1976	4,527	1,704	2,823	4,516	1,697	2,819	12	8	4
1977	4,885	1,835	3,050	4,874	1,828	3,046	11	7	4
1978	4,934	1,675	3,259	4,918	1,668	3,250	16	7	9
1979	5,103	1,641	3,462	5,087	1,632	3,455	16	8	7
1980	5,406	1,828	3,578	5,392	1,816	3,576	14	12	2
1981	5,996	1,957	4,039	5,982	1,952	4,031	14	5	8
1982	6,463	1,974	4,489	6,447	1,966	4,481	16	8	8
1983	6,381	1,861	4,520	6,365	1,852	4,513	15	9	6
1984	6,591	1,841	4,750	6,576	1,831	4,745	16	11	5
1985	7,227	1,880	5,348	7,213	1,874	5,340	14	6	8
1986	7,583	1,849	5,734	7,573	1,843	5,731	10	7	3
1987	7,793	1,672	6,121	7,778	1,666	6,113	15	6	8
1988	7,715	1,525	6,189	7,699	1,519	6,180	16	6	10
1989	8,033	1,301	6,731	8,022	1,297	6,725	11	4	7
1990	7,944	1,162	6,783	7,928	1,158	6,770	16	4	13
1991	8,183	1,114	7,069	8,167	1,107	7,061	16	7	9
1992	8,707	1,022	7,685	8,692	1,019	7,673	15	4	12
1993	8,727	935	7,792	8,709	930	7,779	18	5	13

Footnotes

Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

Note: The number of participants includes double counting of workers in more than one plan.

Source: Form 5500 series reports filed with the Internal Revenue Service for 1975-1993.

Table F10: Number of Active Participants in Pension Plans with 100 or More Participants by type of plan, 1975-1993 (numbers in thousands)


Year	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
1975	34,399	25,691	8,709	27,061	18,615	8,446	7,338	7,076	263
1976	36,195	25,815	10,380	29,111	19,031	10,080	7,084	6,784	300
1977	37,774	26,223	11,551	30,807	19,586	11,221	6,966	6,637	329
1978	39,730	27,361	12,369	32,798	20,765	12,033	6,931	6,596	335
1979	41,826	27,779	14,027	34,712	21,125	13,586	7,115	6,675	440
1980	43,620	28,305	15,315	36,687	21,889	14,798	6,933	6,416	517
1981	44,830	28,125	16,704	37,839	21,749	16,090	6,991	6,376	615
1982	46,741	27,782	18,959	39,897	21,664	18,233	6,844	6,118	726
1983	51,428	28,104	23,324	44,546	22,025	22,520	6,882	6,078	804
1984	54,184	28,331	25,853	47,468	22,484	24,984	6,716	5,846	870
1985	55,041	27,145	27,896	48,564	21,591	26,973	6,476	5,553	923
1986	55,706	26,820	28,886	49,150	21,427	27,723	6,556	5,393	1,163
1987	55,599	26,760	28,838	49,067	21,504	27,563	6,531	5,256	1,275
1988	54,428	26,555	27,872	47,765	21,348	26,417	6,663	5,207	1,456
1989	53,262	26,004	27,258	46,278	20,595	25,683	6,983	5,409	1,574
1990	53,887	25,182	28,705	47,481	20,228	27,252	6,406	4,954	1,453
1991	53,334	24,633	28,701	46,881	19,726	27,155	6,453	4,907	1,546
1992	55,524	24,340	31,184	49,249	19,752	29,497	6,275	4,588	1,687
1993	56,019	24,192	31,827	49,887	19,739	30,148	6,132	4,453	1,679

Footnotes

Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

Note: The number of participants includes double counting of workers in more than one plan.

Source: Form 5500 series reports filed with the Internal Revenue Service for 1975-1993.

Table F11: Pension Plan Assets by type of plan, 1975-1993 (amounts in millions)


Year	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
1975	$259,963	$185,950	$74,013	$237,308	$163,984	$73,323	$22,655	$21,966	$687
1976	298,440	216,283	82,157	271,583	190,389	81,194	26,857	25,894	963
1977	325,074	233,609	91,465	295,179	204,781	90,399	29,895	28,829	1,066
1978	377,195	272,684	104,511	343,183	239,884	103,299	34,012	32,800	1,211
1979	445,430	319,595	125,835	404,724	280,326	124,398	40,706	39,269	1,437
1980	563,551	401,455	162,096	514,583	353,967	160,616	48,968	47,488	1,480
1981	628,916	444,376	184,540	572,101	389,846	182,615	56,814	54,890	1,924
1982	788,987	553,419	235,567	716,281	483,536	232,744	72,706	69,883	2,823
1983	923,470	642,359	281,111	843,693	566,369	277,323	79,777	75,990	3,788
1984	1,044,592	700,669	343,922	947,373	608,703	338,670	97,212	91,966	5,246
1985	1,252,739	826,117	426,622	1,136,417	716,107	420,310	116,322	110,010	6,312
1986	1,382,910	895,073	487,837	1,251,034	772,205	478,830	131,876	122,868	9,008
1987	1,402,488	877,269	525,219	1,266,694	751,475	515,219	135,794	125,794	10,000
1988	1,503,635	911,982	591,653	1,351,845	772,381	579,464	151,790	139,601	12,189
1989	1,675,597	987,971	687,626	1,505,319	832,148	673,171	170,278	155,822	14,455
1990	1,674,139	961,904	712,236	1,496,300	798,167	698,133	177,839	163,737	14,102
1991	1,936,271	1,101,987	834,284	1,743,190	926,424	816,766	193,080	175,562	17,518
1992	2,094,087	1,146,798	947,289	1,879,033	955,621	923,412	215,053	191,177	23,877
1993	2,316,272	1,248,180	1,068,092	2,091,468	1,049,915	1,041,553	224,804	198,265	26,540

Footnotes

Asset amounts shown exclude funds held by life insurance companies under allocated group insurance contracts for payment of retirement benefits. These funds make up roughly 10 to 15 percent of total private pension plan assets.
Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

Source: Form 5500 series reports filed with the Internal Revenue Service for 1975-1993 plan years.

Table F12: Pension Plan Assets of Plans with Fewer than 100 Participants by type of plan, 1975-1993 (amounts in millions)


Year	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
1975	$32,308	$8,781	$23,527	$32,272	$8,747	$23,524	$37	$34	$2
1976	35,369	10,329	25,039	35,233	10,223	25,010	136	107	29
1977	42,953	12,459	30,494	42,828	12,368	30,463	124	92	32
1978	52,023	15,661	36,362	51,727	15,471	36,255	297	190	106
1979	64,021	19,498	44,523	63,725	19,271	44,453	296	227	69
1980	86,785	31,498	55,287	86,101	30,872	55,229	684	626	58
1981	104,006	38,792	65,214	103,220	38,081	65,139	785	711	74
1982	129,263	46,971	82,292	128,895	46,649	82,246	369	323	46
1983	155,214	60,594	94,620	154,626	60,064	94,562	58	530	58
1984	176,847	62,904	113,943	176,103	62,231	113,873	743	673	70
1985	211,665	67,745	143,920	210,666	66,878	143,789	999	867	132
1986	232,718	66,276	166,442	231,481	65,132	166,350	1,237	1,143	93
1987	228,244	65,232	163,012	227,048	64,277	162,771	1,196	955	241
1988	240,867	54,652	186,215	239,393	53,389	186,004	1,474	1,263	211
1989	236,459	44,570	191,889	236,016	44,243	191,773	443	327	116
1990	242,068	44,192	197,876	241,224	43,599	197,624	844	592	252
1991	264,329	40,161	224,168	263,967	40,033	223,934	362	128	234
1992	261,359	30,396	230,963	260,922	30,199	230,723	437	197	239
1993	291,912	33,166	258,746	291,238	32,770	258,468	675	396	278

Footnotes

Asset amounts shown exclude funds held by life insurance companies under allocated group insurance contracts for payment of retirement benefits. These funds make up roughly 10 to 15 percent of total private pension plan assets.
Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

Source: Form 5500 series reports filed with the Internal Revenue Service for 1975-1993 plan years.

Table F13: Pension Plan Assets of Plans with 100 or More Participants by type of plan, 1975-1993 (amounts in millions)


Year	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
1975	$227,655	$177,169	$50,486	$205,036	$155,237	$49,799	$22,619	$21,932	$687
1976	263,071	205,954	57,118	236,350	180,166	56,184	26,721	25,787	934
1977	282,121	221,150	60,971	252,350	192,413	59,936	29,771	28,737	1,034
1978	325,172	257,023	68,149	291,456	224,413	67,044	33,715	32,610	1,105
1979	381,409	300,097	81,312	340,999	261,055	79,945	40,410	39,042	1,368
1980	476,766	369,957	106,809	428,482	323,095	105,387	48,284	46,862	1,422
1981	524,910	405,584	119,326	468,881	351,405	117,476	56,029	54,179	1,850
1982	659,724	506,448	153,276	587,386	436,887	150,499	72,337	69,560	2,777
1983	768,256	581,765	186,491	689,066	506,305	182,761	79,190	75,460	3,730
1984	867,745	637,765	229,979	771,270	546,472	224,797	96,469	91,293	5,176
1985	1,041,074	758,372	282,702	925,751	649,229	276,521	115,523	109,143	6,180
1986	1,150,192	828,797	321,395	1,019,553	707,073	312,480	130,639	121,725	8,915
1987	1,174,244	812,037	362,207	1,039,646	687,198	352,448	134,598	124,839	9,759
1988	1,262,768	857,330	405,438	1,112,452	718,992	393,460	150,316	138,338	11,978
1989	1,439,138	943,401	495,737	1,269,303	787,905	481,398	169,835	155,496	14,339
1990	1,432,072	917,712	514,360	1,255,076	754,567	500,509	176,995	163,145	13,851
1991	1,671,942	1,061,826	610,116	1,479,224	886,391	592,832	192,718	175,434	17,284
1992	1,832,728	1,116,401	716,326	1,618,111	925,422	692,689	214,617	190,979	23,637
1993	2,024,360	1,215,014	809,346	1,800,230	1,017,145	783,085	224,130	197,869	26,261

Footnotes

Asset amounts shown exclude funds held by life insurance companies under allocated group insurance contracts for payment of retirement benefits. These funds make up roughly 10 to l5 percent of total private pension plan assets.
Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

Source: Form 5500 series reports filed with the Internal Revenue Service for 1975-1993 plan years.

Table F14: Pension Plan Contributions by type of plan, 1975-1993 (amounts in millions)


Year	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
1975	$37,061	$24,242	$12,819	$32,970	$20,268	$12,207	$4,091	$3,974	$117
1976	42,780	28,540	14,240	38,161	24,073	14,088	4,619	4,467	152
1977	47,061	31,197	15,864	41,931	26,229	15,702	5,130	4,968	162
1978	55,943	37,591	18,353	49,793	31,602	18,191	6,151	5,989	162
1979	61,279	40,585	20,694	54,217	33,738	20,479	7,061	6,847	214
1980	66,157	42,626	23,531	58,718	35,524	23,194	7,439	7,102	337
1981	75,374	46,985	28,389	67,191	39,187	28,004	8,183	7,798	385
1982	79,502	48,438	31,064	71,320	40,807	30,513	8,182	7,631	551
1983	82,447	46,313	36,134	74,022	38,677	35,345	8,425	7,636	789
1984	90,625	47,197	43,428	81,553	38,990	42,563	9,072	8,207	865
1985	95,188	41,996	53,192	85,927	33,794	52,133	9,261	8,202	1,059
1986	91,503	33,161	58,342	82,190	25,142	57,049	9,313	8,020	1,293
1987	92,070	29,793	62,277	82,834	21,993	60,841	9,235	7,800	1,436
1988	91,248	26,300	64,948	81,612	18,352	63,261	9,636	7,948	1,688
1989	97,920	24,723	73,197	88,049	16,684	71,365	9,871	8,039	1,832
1990	98,792	23,026	75,766	89,834	15,709	74,125	8,958	7,317	1,641
1991	111,124	30,146	80,978	102,224	22,952	79,272	8,899	7,194	1,705
1992	128,795	35,174	93,621	119,682	27,964	91,718	9,114	7,210	1,904
1993	153,642	52,123	101,519	143,944	44,521	99,423	9,698	7,602	2,096

Footnotes

Asset amounts shown exclude funds held by life insurance companies under allocated group insurance contracts for payment of retirement benefits. These funds make up roughly 10 to l5 percent of total private pension plan assets.
Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

Source: Form 5500 series reports filed with the Internal Revenue Service for 1975-1993 plan years.

Table F15: Pension Plan Contributions of Plans with Fewer than 100 Participants by type of plan, 1975-1993 (amounts in millions)


Year	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
1975	$6,504	$1,775	$4,729	$6,502	$1,733	$4,728	$3	$2	$1
1976	7,156	2,295	4,861	7,136	2,278	4,858	20	17	3
1977	8,236	2,616	5,620	8,213	2,598	5,615	22	18	5
1978	9,644	3,303	6,342	9,602	3,271	6,330	43	31	12
1979	11,542	4,323	7,219	11,495	4,290	7,205	46	33	13
1980	13,545	5,870	7,675	13,490	5,830	7,660	55	40	15
1981	16,406	7,163	9,242	16,304	7,079	9,225	101	84	17
1982	16,094	7,672	9,422	16,047	7,641	9,406	47	31	16
1983	17,357	7,593	9,764	17,288	7,537	9,751	69	56	13
1984	18,561	7,850	10,712	18,487	7,788	10,700	74	62	12
1985	21,575	7,404	14,171	21,489	7,339	14,150	86	65	21
1986	21,543	5,659	15,884	21,475	5,607	15,868	68	52	16
1987	19,963	4,296	15,667	19,895	4,239	15,656	67	57	11
1988	18,964	3,015	15,948	18,909	2,981	15,929	54	34	20
1989	20,995	2,763	18,232	20,961	2,742	18,219	34	21	13
1990	21,687	2,608	19,079	21,642	2,590	19,052	44	18	26
1991	21,908	2,420	19,488	21,881	2,413	19,468	27	7	21
1992	25,214	2,229	22,985	25,185	2,223	22,962	29	6	23
1993	25,959	2,451	23,508	25,904	2,418	23,486	55	33	22

Footnotes

Includes single employer plans, plans of controlled groups of corporations, and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

Note: Includes both employer and employee contributions.

Source: Form 5500 series reports filed with the Internal Revenue Service for 1975-1993 plan years.

Table F16: Pension Plan Contributions of Plans with 100 or More Participants by type of plan, 1975-1993 (amounts in millions)


Year	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
1975	$30,557	$22,466	$8,090	$26,468	$18,494	$7,974	$4,088	$3,972	$116
1976	35,624	26,245	9,379	31,025	21,795	9,230	4,599	4,450	149
1977	38,825	28,580	10,244	33,718	23,631	10,087	5,107	4,950	157
1978	46,299	34,288	12,010	40,191	28,331	11,861	6,108	5,958	150
1979	49,737	36,262	13,475	42,722	29,448	13,274	7,015	6,814	201
1980	52,612	36,756	15,856	45,228	29,694	15,534	7,384	7,062	322
1981	58,968	39,822	19,147	50,887	32,108	18,779	8,082	7,714	368
1982	62,408	40,766	21,642	54,273	33,166	21,108	8,135	7,600	535
1983	65,090	38,720	26,370	56,734	31,140	25,594	8,356	7,580	776
1984	72,064	39,347	32,717	63,066	31,203	31,863	8,997	8,145	853
1985	73,613	34,592	39,021	64,438	26,455	37,983	9,175	8,137	1,038
1986	69,960	27,502	42,458	60,715	19,535	41,180	9,245	7,968	1,277
1987	72,107	25,497	46,610	62,939	17,754	45,185	9,168	7,743	1,425
1988	72,286	23,285	49,000	62,703	15,371	47,332	9,582	7,914	1,668
1989	76,925	21,960	54,965	67,088	13,942	53,146	9,837	8,018	1,819
1990	77,105	20,418	56,687	68,192	13,119	55,073	8,914	7,299	1,614
1991	89,215	27,726	61,489	80,343	20,539	59,804	8,872	7,187	1,684
1992	103,581	32,945	70,636	94,497	25,741	68,756	9,084	7,204	1,880
1993	127,683	49,672	78,011	118,040	42,103	75,937	9,643	7,569	2,074

Footnotes

Includes single employer plans, plans of controlled groups of corporations, and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

Note: Includes both employer and employee contributions.

Source: Form 5500 series reports filed with the Internal Revenue Service for 1975-1993 plan years.

Table F17: Pension Plan Benefits of Plans by type of plan, 1975-1993 (amounts in millions)


Year	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
1975	$19,065	$12,903	$6,161	$16,559	$10,457	$6,102	$2,505	$2,446	$60
1976	20,980	13,994	6,986	18,008	11,101	6,907	2,972	2,893	79
1977	22,950	15,249	7,702	19,957	12,353	7,604	2,993	2,896	98
1978	26,516	17,661	8,855	23,333	14,485	8,748	3,283	3,176	108
1979	28,680	18,688	9,991	25,272	15,386	9,886	3,408	3,302	106
1980	35,280	22,148	13,132	31,485	18,524	12,961	3,795	3,624	171
1981	44,753	27,334	17,420	40,281	22,987	17,294	4,473	4,347	125
1982	55,307	33,875	21,432	50,219	28,957	21,263	5,088	4,918	170
1983	65,333	36,976	28,357	59,547	31,507	28,040	5,786	5,469	317
1984	79,086	46,513	32,573	72,510	40,269	32,241	6,576	6,244	332
1985	101,898	54,466	47,432	94,792	47,801	46,991	7,106	6,665	441
1986	130,483	67,974	62,509	122,613	60,612	62,000	7,870	7,361	579
1987	122,254	66,241	56,013	113,834	58,345	55,489	8,420	7,896	524
1988	118,645	60,450	58,195	109,446	51,910	57,535	9,200	8,540	660
1989	132,049	66,707	65,342	121,750	57,236	64,514	10,299	9,471	828
1990	129,405	66,363	63,042	118,227	56,079	62,147	11,178	10,284	894
1991	135,552	71,503	64,048	123,986	61,081	62,904	11,566	10,422	1,144
1992	152,441	77,853	74,588	139,247	66,287	72,960	13,194	11,566	1,628
1993	156,305	79,093	77,212	142,471	66,847	75,625	13,834	12,246	1,587

Footnotes

Amounts shown include both benefits paid directly from trust and premium payments made by plans to insurance carriers. Amounts exclude benefits made directly by insurance carriers.
Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

Source: Form 5500 series reports filed with the Internal Revenue Service for 1975-1993 plan years.

Table F18: Pension Plan Benefits of Plans with Fewer than 100 Participants by type of plan, 1975-1993 (amounts in millions)


Year	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽¹⁾ Total	Single Employer Plans⁽¹⁾ Defined Benefit	Single Employer Plans⁽¹⁾ Defined Contribution	Multiemployer Plans⁽²⁾ Total	Multiemployer Plans⁽²⁾ Defined Benefit	Multiemployer Plans⁽²⁾ Defined Contribution
1975	$2,147	$886	$1,261	$2,143	$882	$1,261	$4	$4	$1
1976	2,407	931	1,476	2,395	921	1,474	12	10	2
1977	2,720	1,043	1,678	2,683	1,007	1,675	38	35	2
1978	3,387	1,292	2,095	3,356	1,271	2,085	31	21	10
1979	3,614	1,442	2,171	3,586	1,420	2,166	28	23	5
1980	5,123	2,076	3,047	5,086	2,044	3,042	37	32	5
1981	6,991	2,789	4,203	6,940	2,740	4,200	52	49	2
1982	10,736	5,782	4,954	10,679	5,736	4,943	56	46	10
1983	11,649	4,213	7,436	11,580	4,149	7,431	70	65	6
1984	14,311	6,290	8,021	14,237	6,225	8,012	74	65	9
1985	22,493	8,936	13,557	22,403	8,872	13,531	90	63	26
1986	38,484	14,730	24,527	38,355	14,604	23,749	129	125	5
1987	34,584	14,796	19,788	34,425	14,665	19,760	159	131	28
1988	33,718	12,069	21,649	33,657	12,018	21,639	61	51	10
1989	37,063	12,369	24,694	36,914	12,252	24,662	149	117	32
1990	34,238	10,798	23,439	34,098	10,737	23,361	139	61	78
1991	30,601	9,489	21,112	30,532	9,448	21,083	69	41	28
1992	30,763	7,929	22,834	30,720	7,912	22,808	43	17	26
1993	29,230	6,660	22,570	29,129	6,582	22,547	100	77	23

Footnotes

Amounts shown include both benefits paid directly from trust and premium payments made by plans to insurance carriers. Amounts exclude benefits made directly by insurance carriers.
Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

Source: Form 5500 series reports filed with the Internal Revenue Service for 1975-1993 plan years.

Table F19: Pension Plan Benefits of Plans with 100 or More Participants by type of plan, 1975-1993⁽¹⁾ (amounts in millions)


Year	Total Plans Total	Total Plans Defined Benefit	Total Plans Defined Contribution	Single Employer Plans⁽²⁾ Total	Single Employer Plans⁽²⁾ Defined Benefit	Single Employer Plans⁽²⁾ Defined Contribution	Multiemployer Plans⁽³⁾ Total	Multiemployer Plans⁽³⁾ Defined Benefit	Multiemployer Plans⁽³⁾ Defined Contribution
1975	$16,918	$12,017	$4,901	$14,416	$9,575	$4,841	$2,501	$2,442	$60
1976	18,573	13,063	5,510	15,613	10,180	5,433	2,960	2,883	77
1977	20,230	14,206	6,024	17,274	11,345	5,929	2,956	2,860	95
1978	23,129	16,369	6,760	19,877	13,214	6,663	3,252	3,155	97
1979	25,066	17,246	7,820	21,686	13,966	7,720	3,380	3,279	101
1980	30,157	20,072	10,085	26,399	16,480	9,919	3,758	3,592	166
1981	37,762	24,545	13,217	33,341	20,247	13,094	4,421	4,298	123
1982	44,571	28,093	16,478	39,540	23,221	16,319	5,032	4,872	160
1983	55,693	32,763	22,920	47,967	27,358	20,609	5,715	5,404	311
1984	64,775	40,223	24,552	58,273	34,044	24,229	6,502	6,179	322
1985	79,405	45,530	33,875	72,389	38,929	33,460	7,016	6,602	415
1986	91,999	53,244	38,754	84,258	46,008	38,250	7,741	7,236	504
1987	87,680	51,445	36,225	79,409	43,680	35,729	8,262	7,765	496
1988	84,926	48,381	36,546	75,787	39,892	35,896	9,139	8,489	650
1989	94,987	54,339	40,648	84,836	44,984	39,852	10,151	9,355	796
1990	95,167	55,564	39,603	84,128	45,342	38,786	11,039	10,222	816
1991	104,951	62,014	42,937	93,454	51,633	41,821	11,497	10,381	1,116
1992	121,678	69,924	51,755	108,527	58,374	50,153	13,151	11,549	1,602
1993	127,076	72,433	54,643	113,342	60,264	53,078	13,734	12,169	1,565

Footnotes

Amounts shown include both benefits paid directly from trust and premium payments made by plans to insurance carriers. Amounts exclude benefits made directly by insurance carriers.
Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans.
Includes multiemployer plans and multiple-employer collectively bargained plans.

Source: Form 5500 series reports filed with the Internal Revenue Service for 1975-1993 plan years.

Table F20: Percent Distribution of Vesting Status of Pension Plan Active Participants in Plans with 100 or More Participants, 1975-1993


Year	All Plans Total	All Plans Fully Vested	All Plans Partially Vested	All Plans Not Vested	Defined Benefit Plans Total	Defined Benefit Plans Fully Vested	Defined Benefit Plans Partially Vested	Defined Benefit Plans Not Vested	Defined Contribution Plans Total	Defined Contribution Plans Fully Vested	Defined Contribution Plans Partially Vested	Defined Contribution Plans Not Vested
1975	100	38	⁽¹⁾	62	100	36	⁽¹⁾	64	100	44	⁽¹⁾	56
1977	100	46	12	43	100	40	6	55	100	59	24	17
1978	100	46	12	43	100	40	6	55	100	58	25	17
1979	100	46	12	42	100	40	6	54	100	58	25	17
1980	100	45	12	42	100	38	6	56	100	58	25	17
1981	100	46	13	41	100	40	6	55	100	58	25	17
1982	100	48	13	39	100	41	5	54	100	60	24	17
1983	100	53	12	35	100	43	5	52	100	65	21	14
1984	100	55	12	32	100	44	6	51	100	68	20	13
1985	100	57	12	31	100	44	5	51	100	69	19	12
1986	100	58	12	30	100	45	5	50	100	70	19	11
1987	100	58	12	30	100	46	5	49	100	69	19	12
1988	100	60	11	30	100	49	4	47	100	69	18	13
1989	100	65	9	26	100	58	2	40	100	71	14	14
1990	100	67	9	24	100	60	2	38	100	72	14	14
1991	100	67	9	24	100	61	2	37	100	71	14	15
1992	100	68	10	22	100	64	2	34	100	71	14	15
1993	100	69	10	21	100	66	2	32	100	72	14	14

Footnotes

The percentage of partially vested participants is not available for 1975. These participants are included in the not vested category.

Note: Data not available for 1976.

Source: Form 5500 series reports filed with the Internal Revenue Service for 1975-1993 plan years.

Table F21: Percent Distribution of Vesting Status of Pension Plan Active Participants in Single Employer Plans with 100 or More Participants, 1975-1993


Year	All Plans Total	All Plans Fully Vested	All Plans Partially Vested	All Plans Not Vested	Defined Benefit Plans Total	Defined Benefit Plans Fully Vested	Defined Benefit Plans Partially Vested	Defined Benefit Plans Not Vested	Defined Contribution Plans Total	Defined Contribution Plans Fully Vested	Defined Contribution Plans Partially Vested	Defined Contribution Plans Not Vested
1975	100	39	⁽¹⁾	61	100	38	⁽¹⁾	62	100	43	⁽¹⁾	57
1977	100	47	12	40	100	41	5	53	100	58	24	18
1978	100	47	12	40	100	41	5	53	100	57	25	18
1979	100	48	13	39	100	41	6	53	100	58	26	17
1980	100	47	14	39	100	40	6	54	100	58	25	17
1981	100	48	14	38	100	41	5	54	100	57	26	17
1982	100	49	14	36	100	42	5	53	100	59	25	17
1983	100	54	14	33	100	43	6	51	100	64	22	14
1984	100	56	14	30	100	44	6	50	100	67	20	13
1985	100	57	14	29	100	43	6	51	100	68	20	12
1986	100	58	14	28	100	44	6	50	100	70	19	11
1987	100	58	13	28	100	46	6	49	100	68	20	12
1988	100	60	12	28	100	50	4	46	100	68	19	13
1989	100	67	10	24	100	61	2	37	100	71	15	14
1990	100	68	9	23	100	62	2	36	100	72	14	14
1991	100	68	10	22	100	65	2	33	100	70	15	15
1992	100	69	10	21	100	67	2	32	100	70	15	15
1993	100	70	10	19	100	69	2	29	100	71	15	14

Footnotes

The percentage of partially vested participants is not available for 1975. These participants are included in the not vested category.

Note: Data not available for 1976.

Source: Form 5500 series reports filed with the Internal Revenue Service for 1975-1993 plan years.

Table F22: Percent Distribution of Vesting Status of Pension Plan Active Participants in Multiemployer Plans with 100 or More Participants, 1975-1993


Year	All Plans Total	All Plans Fully Vested	All Plans Partially Vested	All Plans Not Vested	Defined Benefit Plans Total	Defined Benefit Plans Fully Vested	Defined Benefit Plans Partially Vested	Defined Benefit Plans Not Vested	Defined Contribution Plans Total	Defined Contribution Plans Fully Vested	Defined Contribution Plans Partially Vested	Defined Contribution Plans Not Vested
1975	100	34	⁽¹⁾	66	100	31	⁽¹⁾	69	100	83	⁽¹⁾	17
1977	100	36	7	57	100	34	7	59	100	88	4	8
1978	100	37	7	56	100	34	7	59	100	90	4	7
1979	100	38	7	55	100	35	7	59	100	90	4	7
1980	100	35	6	59	100	32	6	63	100	78	3	19
1981	100	41	6	53	100	36	6	57	100	88	3	9
1982	100	42	4	53	100	38	4	58	100	82	3	15
1983	100	47	4	48	100	42	5	54	100	86	3	11
1984	100	48	5	47	100	42	6	52	100	87	2	12
1985	100	51	3	46	100	45	4	52	100	89	2	9
1986	100	53	3	44	100	46	3	51	100	88	2	10
1987	100	53	4	43	100	45	3	52	100	86	6	9
1988	100	55	3	42	100	46	3	52	100	89	2	8
1989	100	54	2	44	100	45	2	53	100	86	2	12
1990	100	57	2	41	100	48	3	50	100	87	2	11
1991	100	57	3	40	100	47	3	50	100	88	2	11
1992	100	59	3	37	100	50	4	46	100	84	2	14
1993	100	61	3	36	100	52	3	45	100	85	3	12

Footnotes

The percentage of partially vested participants is not available for 1975. These participants are included in the not vested category.

Note: Data not available for 1976.

Source: Form 5500 series reports filed with the Internal Revenue Service for 1975-1993 plan years.

Table F23: Number of 401(k) Type Plans, Participants, Assets, Contributions, and Benefit Payments, 1984-1993


Year	Number of Plans	Active Participants (thousands)	Assets (millions)	Contributions (millions)	Benefits (millions)
1984	17,303	7,540	$91,754	$16,291	$10,617
1985	29,869	10,339	143,939	24,322	16,399
1986	37,420	11,559	182,784	29,226	22,098
1987	45,054	13,131	215,477	33,185	22,215
1988	68,121	15,203	276,995	39,412	25,235
1989	83,301	17,337	357,015	46,081	30,875
1990	97,614	19,548	384,854	48,998	32,028
1991	111,394	19,126	440,259	51,533	32,734
1992	139,704	22,404	552,959	64,345	43,166
1993	154,527	23,138	616,316	69,322	44,206

Source: Form 5500 series reports filed with the Internal Revenue Service for 1984-1993 plan years.

Figure F1. Number of Pension Plans, 1975-1993

Figure F1 - Number of Pension Plans, 1975-1993

Reference: Table F1.

Source: Form 5500 Series Reports filed with the Internal Revenue Service for 1993 plan years.

Figure F2. Pension Plan Active Participants, 1975-1993

Figure F2 - Pension Plan Active Participants, 1975-1993

Reference: Table F8.

Source: Form 5500 Series Reports filed with the Internal Revenue Service for 1993 plan years.

Figure F3. Pension Coverage of Wage and Salary Workers, 1975-1993

Figure F3 - Pension Coverage of Wage and Salary Workers, 1975-1993

Reference: Table F4.

Source: Form 5500 Series Reports filed with the Internal Revenue Service for 1993 plan years.

Figure F4. Pension Plan Assets, 1975-1993

Figure F4 - Pension Plan Assets, 1975-1993

Reference: Table E11.

Source: Form 5500 Series Reports filed with the Internal Revenue Service for 1993 plan years.

Note: Total asset amounts shown exclude funds held by life insurance companies under allocated group insurance contracts. These funds equal 10 to 15 percent of pension assets.

Figure F5. Pension Plan Contributions and Benefits, 1975-1993

Figure F5 - Pension Plan Contributions and Benefits, 1975-1993

Reference: Table F14 and F17.

Source: Form 5500 Series Reports filed with the Internal Revenue Service for 1993 plan years.

1993 Private Pension Plan Bulletins Abstract of Form 5500 Annual Reports

Private Pension Plan Bulletin Abstract of 1993 Form 5500 Annual Reports

Introduction

Contents

Highlights

Section A: Summary

Footnotes

Footnotes

Footnotes

Footnotes

Footnotes

Figure A1. Distribution of Pension Plans and Participants by type of plan, 1993

Figure A2. Active Participants in Pension Plans by type of plan, 1993

Figure A3. Distribution of Assets by method of funding, 1993

Section B: Plans and Participants

Footnotes

Footnotes

Footnotes

Footnotes

Footnotes

Footnotes

Footnotes

Footnotes

Footnotes

Section C: Financial

Footnotes

Footnotes

Footnotes

Footnotes

Footnotes

Footnotes

Footnotes

Footnotes

Footnotes

Footnotes

Figure C. Amount of Assets in Pension Plans, 1993

Section D: Defined Contribution Plans

Table D1: Balance Sheet of Defined Contribution Plans with 100 or More Participants by type of plan, 1993 (amounts in millions)

Footnotes

Table D2: Income Statement of Defined Contribution Plans with 100 or More Participants by type of plan, 1993 (amounts in millions)

Footnotes

Table D3: Number of 401(k) Type Plans, Participants, Active Participants, Assets, Contributions, and Benefits by type of plan, 1993

Footnotes

Table D4: Number of 401(k) Type Plans by participant size and primary or supplemental status, 1993

Table D5: Number of Active Participants in 401(k) Type Plans by participant size and primary or supplemental status, 1993 (numbers in thousands)

Table D6: Balance Sheet of 401(k) Type Plans with 100 or More Participants by number of pension plans sponsored by employer, 1993 (amounts in millions)

Footnotes

Table D7: Income Statement of 401(k) Type Plans with 100 or More Participants by number of pension plans sponsored by employer, 1993 (amounts in millions)

Table D8: Percent Distribution of Assets in 401(k) Type Plans with 100 or More Participants by type of asset, 1985-1992

Footnotes

Table D9: Number of Employee Stock Ownership Plans (ESOPs), Participants, Active Participants, Assets, Contributions, and Benefits by type of plan, 1993

Footnotes

Table D10: Number of Employee Stock Ownership Plans (ESOPs), Total Participants, Active Participants, Assets, Contributions, and Benefits by type of ESOP, 1993

Footnotes

Table D11: Balance Sheet of Employer Stock Ownership Plans (ESOPs) with 100 or More Participants by leveraged status, 1993 (amounts in millions)

Footnotes

Table D12: Income Statement of Employer Stock Ownership Plans (ESOPs) with 100 or More Participants by leveraged status, 1993 (amounts in millions)

Footnotes

Figure D. Number of 401(k) Plans, 1984-1993

Section E: Funding Status of Defined Benefit Plans

Table E1: Funding Status Characteristics of Defined Benefit Plans, 1993

Footnotes

Table E2: Percent Distribution of Defined Benefit Plans by funding status, 1993

Footnotes

Table E3: Percent Distribution of Defined Benefit Plans by interest rate assumption, 1993

Footnotes

Table E4: Percent Distribution of Defined Benefit Plans by actuarial cost method, 1993

Footnotes

Table E5: Percent Distribution of Defined Benefit Plans by retirement age assumption, 1993

Footnotes

Table E6: Median Interest Rate Assumption by funded status, 1993

Table E7: Median Funded Status of Plans by number of participants,1993(1)

Footnotes

Table E8: Median Funding Ratio by ratio of retired liability to total liability, 1993

Table E9: Funding Status of Defined Benefit Plans by year, 1990-1993

Section F: Historical Tables

Table F1: Number of Pension Plans by type of plan, 1975-1993

Footnotes

Table F2: Number of Pension Plans with Fewer than 100 Participants by type of plan, 1975-1993

Footnotes

Private Pension Plan Bulletin
Abstract of 1993 Form 5500 Annual Reports

Table E7: Median Funded Status of Plans by number of participants,1993⁽¹⁾

Table F4: Estimated Wage and Salary Worker Participation Rates Under Primary and Supplemental Pension Plans, 1975-1993⁽¹⁾(workers in thousands)

Table F19: Pension Plan Benefits of Plans with 100 or More Participants by type of plan, 1975-1993⁽¹⁾ (amounts in millions)