• Slides depict only single-employer plans

• DB Plans divided into three categories based on answer to freeze 

questions on most recent premium filing received as of November 1, 

2013 (e.g., 2012 filing for calendar year plans with more than 100 

participants) 

• Active participant count derived from Form 5500 data.

• Categories: 

− Hard Freeze – no participants are accruing any additional benefits

− No Freeze – all participants are accruing benefits

− Other – Plan is hard frozen for some, but not all, participants; service is frozen 

but pay is not; etc.

• Slides 2 – 9 and 11 relate solely to accrual freezes

• Slides 10 and 12 provide additional information re: whether plans that 

aren’t frozen are closed to new entrants

1 
Hard Freeze - no

one accrues

benefits

Other

No Freeze -

active

participants still

accrue benefits

# of plans # of active participants – in millions

Some of these plans are closed to new hires

 (see slide 9)

Source: See slide 1

1.8 

15% 

1.7 

14% 

8.8 

71% 

7,227 

31%

15,236 

65%

1,044 

4%

2 
% of plans by

plan freeze status

3 

Hard Freeze

Other

No Freeze

100%

10%

21% 28% 31% 38% 19%

75% 1% 19% 4%

9%

50%

71% 71% 65% 60%

25% 53%

0%

Small Medium Large Jumbo All plans

Plan size based on total participant count

• Small: 1-99

• Medium: 100 – 4,999

• Large: 5,000 – 24,999

• Jumbo: 25,000 or more

Source: See slide 1
% of active participants

by plan freeze status

Hard Freeze

Other

No Freeze

100%

9% 15% 15% 23%

14%

15% 14% 75%

62% 13%

50%

3% 77% 70% 71% 64%

25%

35%

0%

Small Medium Large Jumbo All plans

Plan size based on total participant count • Small: 1-99

• Medium: 100 – 4,999

• Large: 5,000 – 24,999

• Jumbo: 25,000 or more

4 

Source: See slide 1
Small

Medium

Large

Jumbo

# of active participants – in millions

3.5 

28% 

2.9 5.8 

24% 47% 

0.1 

1% 

# of plans 

14,925 

64% 

7,537 

32% 

251 

1% 794 

3% 

5 

Plan size based on total participant count • Small: 1-99

• Medium: 100 – 4,999

• Large: 5,000 – 24,999

• Jumbo: 25,000 or more

Source: See slide 1
 

Hard Freeze

Other

No Freeze

6 5.7

0.5

5

0.8

4

3.4

3.0 0.5 3

0.7 0.5

0.4 4.4 2

2.4 1 1.9

0.1

0

Small Medium Large Jumbo

Plan size based on total participant count

• Small: 1-99

• Medium: 100 – 4,999

• Large: 5,000 – 24,999

• Jumbo: 25,000 or more

6 

Source: See slide 1
7 

Hard Freeze

Other

No Freeze

5,000

4,015 4,000

3,117

3,000

2,000 1,672

1,177

1,000 851 733

209 392

93

0

Source: See slide 1
8 

Hard Freeze

Other

No Freeze

% of active 

participants

by plan freeze 

status

100%

11% 8% 10% 15% 13% 18% 25% 5% 22% 29%

17% 20% 10%

75% 19% 16% 13%

16% 10%

50%

87%

77% 72% 70% 66% 66% 65% 59% 61%

25%

0%

Source: See slide 1
Hard Freeze

Other

No Accrual Freeze - 

New hires still get in 

No Accrual Freeze - 

Closed to new hires

# of plans # of active participants – in millions

1.7 1.8 

14% 14% 

1.7 

14% 

7.1 

58% 

1,246

5%

7,227 

31%

13,990 

60%

1,044

4%

Source: See slide 1

9 
10

# of active participants - in millions

Hard Freeze

Other

No Freeze

16

14.5 13.7 13.6 13.0 

14 1.2 12.3 1.4 1.3 1.7 

12 1.9 1.2 1.5 1.8 

10 1.7 

1.7 

8

6 12.0 11.1 10.4 9.4 8.8 4

2

0

2008 2009 2010 2011 est 2012

Source: See slide 1
# of active participants in single-employer plans - in millions

11

Plan Freeze 

Status

Hard Freeze

Other

No Accrual Freeze -

Closed to New Hires

No Accrual Freeze -

New Hires Still Get In

16

14.5 

13.7 13.6 14 1.2 13.0 

1.4 12.3 1.3 1.7 

12 1.9 1.2 1.4 1.5 1.8 

1.4 10 1.7 1.4 1.7 

1.7 8 1.7 

6

10.6 9.7 9.0 4 7.7 7.1 

2

0

2008 2009 2010 2011 Est 2012

Source: See slide 1