Includes active, retired, and separated vested participants not yet in pay status. The number of participants also includes double counting of workers in more than one plan. Active participants also include nonvested former employees who have not yet incurred a break in service. These excluded funds make up roughly 10 to 15 percent of total pension fund assets.
Amounts exclude benefits made directly by insurance carriers.
Form 5500 series reports filed with the Internal Revenue Service for plan years beginning in 1995.