TABLE C12

Percentage Distribution of Income of Defined Benefit Plans
with 100 or More Participants

by source of income and size of plan, 1995
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 13 53 31 18 16 9
Participants 1/ 1 1/ 1/ 1/ 1/
Others 1/ 1 1/ 1/ 1/ 1/
Total contributions 14 54 31 19 16 10
Interest earnings:
Interest-bearing cash 1 2 2 1 1 1
Certificates of deposit 1/ 1/ 1/ 1/ 1/ 1/
U.S. Government securities 2 1 2 3 3 2
Corporate debt instruments 1 1/ 1 2 2 1
Mortgage loans 1/ 1/ 1/ 1/ 1/ 1/
Other loans 1/ 1/ 1/ 1/ 1/ 1/
Other or unspecified interest 2 4 4 2 2 1
Total interest earnings 6 8 10 8 7 5
Total dividend income 2 1 2 3 2 2
Net gain (loss) on sale of assets 8 4 5 9 9 8
Unrealized appreciation (depreciation) of assets 20 7 18 24 21 18
Net investment gain (loss) from common/collective trusts 4 3 6 4 3 4
Net investment gain (loss) from pooled separate accounts 2 2 5 3 2 1
Net investment gain (loss) from master trusts 42 10 16 27 38 51
Net investment gain (loss) from registered investment companies 1 3 5 3 2 1/
Other or unspecified income 1 8 3 1 1 1

1/ Less than one percent.

NOTES: Percentage distributions may not add to 100 because of rounding.

SOURCE: Form 5500 series reports filed with the Internal Revenue Service for plan years beginning in 1995.