previous | contents | introduction | highlights | next


TABLE C5

Balance Sheet of Single Employer Pension Plans with 100 or More Participants
by type of plan, 19941/
(amounts in millions)
Type of Asset or Liability Total Defined Benefit Defined Contribution

ASSETS
Receivables
Employer contributions $19,425 $8,647 $10,778
Participant contributions 1,554 97 1,457
Income receivables 3,269 1,733 1,535
Other receivables 9,614 6,305 3,309
Less allowance for doubtful accounts 7 3 4
Total receivables (net) 33,855 16,779 17,076
General Investments
Interest-bearing cash 40,953 14,345 26,608
Certificates of deposit 3,711 1,248 2,463
U.S. Government securities 77,258 53,636 23,623
Corporate debt instruments: Preferred 18,777 10,903 7,874
Corporate debt instruments: All other 14,922 11,225 3,697
Preferred stock 9,934 1,643 8,292
Common stock 187,367 118,224 69,142
Partnership/joint venture interests 8,205 7,482 723
Income-producing real estate 3,676 3,170 507
Nonincome-producing real estate 275 181 93
Residential loans (other than to participants) 636 341 294
Commercial loans secured by mortgages 1,395 1,066 329
Mortgage loans to participants 515 4 512
Other loans to participants 14,141 34 14,107
Other loans 313 44 270
Value of interest in common/collective trusts 112,474 50,430 62,044
Value of interest in pooled separate accounts 53,096 28,829 24,266
Value of interest in master trusts 749,055 578,017 171,038
Value of interest in 103-12 investment entities 1,779 914 865
Value of interest in registered investment companies 127,871 21,964 105,906
Value of funds held in insurance company general account 112,455 26,419 86,036
Other or unspecified general investments 69,367 27,176 42,191
Total general investments 1,608,175 957,295 650,880
Employer securities 148,367 10,557 137,810
Employer real property 607 77 530
Unspecified investments 482 87 395
Total noninterest-bearing cash 1,647 768 879
Buildings and other property used in plan operations 26 24 2
TOTAL ASSETS 1,793,159 985,588 807,572
LIABILITIES
Benefit claims payable 5,010 861 4,149
Operating payables 7,006 4,854 2,152
Acquisition indebtedness 16,473 280 16,193
Other liabilities 22,521 6,896 15,625
TOTAL LIABILITIES 51,010 12,890 38,119
NET ASSETS 1,742,150 972,697 769,453

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

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 1994 plan years.

previous | contents | introduction | highlights | next

DOL Homepage        EBSA Homepage                    Top of Page