The Survival Rate of Defined-Benefit Plans, 1987-1995

Industrial Relations, Vol. 39, Issue 3, April 2000

Posted: 18 Jul 2001

See all articles by Richard A. Ippolito

Richard A. Ippolito

affiliation not provided to SSRN

John W. Thompson

affiliation not provided to SSRN

Abstract

We look at the survival rate of defined-benefit pension plans with at least 500 participants over the period 1987-1995. We find that termination in favor of defined-contribution plans is a rare event and that the vast majority of these plans survive, albeit often under a different plan sponsor or in a new merged plan. Indeed, the frequency of mergers is an important feature in the pension market and partially explains the growing number of large defined-benefit plans.

Suggested Citation

Ippolito, Richard and Thompson, John W., The Survival Rate of Defined-Benefit Plans, 1987-1995. Industrial Relations, Vol. 39, Issue 3, April 2000, Available at SSRN: https://ssrn.com/abstract=241755

Richard Ippolito (Contact Author)

affiliation not provided to SSRN

John W. Thompson

affiliation not provided to SSRN

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