is survey report was prepared by the International Foundation of Employee Bene
t Plans. Although great care was taken in researching the information in this report and the underlying sources are considered to be reliable, theaccuracy and completeness of the report cannot be guaranteed.
is publication is sold with the understanding that the publisher is not engaged in rendering any business,
nancial,investment or other professional advice or service.
is report is not a substitute for the services of a professional,nor should it be used as a basis for any decision or action that may a
ect your business. Consult a quali
e International Foundation shall not be responsible for any loss sustained by any person who relies on thispublication. Wri
en and compiled by Neil Mrkvicka Justin Held, CEBS Julie Stich, CEBSKelli Kolsrud, CEBSEdited by Patricia A. Bonner, Ph.D., CEBSCopies of this report may be obtained fromPublications DepartmentInternational Foundation of Employee Bene
t Plans18700 West Bluemound RoadBrook
eld, WI 53045Call (888) 334-3327, option 4, for price information or see www.ifebp.org/bookstore.Published in 2013 by the International Foundation of Employee Bene
t Plans, Inc.©2013 International Foundation of Employee Bene
t Plans, Inc. All rights reserved.ISBN 978-0-89154-731-0Printed in the United States of America