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.
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