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TABLE D2

Income Statement of Defined Contribution Plans with 100 or More Participants
by type of plan, 1994
(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 $34,501 $24,112 $3,054 $121 $4,183 $3,031
Participants 45,991 38,030 2,214 13 652 5,082
Others 2,394 2,195 15 3 38 143
Noncash contributions 421 206 192 1/ 4 19
Total contributions 83,307 64,543 5,474 137 4,877 8,275

Interest earnings
Interest-bearing cash 3,100 2,328 155 4 286 328
Certificates of deposit 170 116 2 1/ 34 19
U.S. Government securities 1,658 1,076 12 4 363 204
Corporate debt instruments 1,089 749 4 3 230 103
Mortgage loans 68 48 1/ 0 14 6
Other loans 705 565 31 1/ 21 87
Other or unspecified interest 7,572 6,092 223 8 535 715
Total interest earnings 14,364 10,974 427 19 1,482 1,462

Dividends
Preferred stock 1,302 725 326 1/ 35 215
Common stock 6,489 4,569 907 7 224 782
Total dividend income 7,791 5,295 1,233 7 259 997
Rents 95 67 1/ 0 11 16
Net gain (loss) on sale of assets 3,464 2,956 343 3 146 16
Unrealized appreciation (depreciation) of assets (4,996) (3,525) (1,067) (20) (386) 2
Net investment gain (loss) from common/collective trusts 1,295 1,098 29 1/ 67 101
Net investment gain (loss) from pooled separate accounts 535 469 1/ 1/ 37 28
Net investment gain (loss) from master trusts 6,438 5,605 (80) 48 196 669
Net investment gain (loss) from 103-12 investment entities 56 56 1/ 0 4 (4)
Net investment gain (loss) from registered investment companies 1,531 1,123 29 4 138 238
Other or unspecified income 2,185 1,678 280 6 66 155
TOTAL INCOME 116,065 90,340 6,670 204 6,897 11,955

EXPENSES
Benefit payments and payments to provide benefits
Direct benefits 59,185 45,621 4,324 94 3,203 5,943
Payments to insurance carriers 268 113 3 3 126 24
Other benefits 816 426 267 1 38 84
Total payments 60,269 46,160 4,593 98 3,368 6,050
Interest expense 2,405 1,205 749 1/ 4 447

Administrative expenses
Salaries and allowances 49 19 2 1/ 13 13
Accounting fees 41 27 1 1/ 8 5
Actuarial fees 18 12 1/ 1/ 3 2
Contract administrator fees 138 94 4 1/ 30 10
Investment advisory and management fees 430 301 9 2 78 40
Legal fees 26 10 2 1/ 9 6
Valuation/appraisal fees 5 3 1 0 1 1/
Trustee fees/expenses 172 134 11 1/ 13 15
Other administrative expenses 702 549 27 1 53 73
Total administrative expenses 1,583 1,149 57 4 208 165
Other or unspecified expenses 14 15 1/ 0 (1) 1/
TOTAL EXPENSES 64,271 48,529 5,399 102 3,579 6,662

NET INCOME

51,795

41,811

1,270

102

3,318

5,294


1/Less than $500,000.

SOURCE: Form 5500 series reports filed with the Internal Revenue Service for 1994 plan years.

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