Private Pension Plan Bulletin Abstract of 2005 Form 5500 Annual Reports

U. S. Department of Labor Employee Benefits Security Administration December 2007

Version 1.0

TABLE OF CONTENTS
Highlights...................................................................................................1

A3.

Balance Sheet of Pension Plans by type of plan, 2005..........................................................................7 Income Statement of Pension Plans by type of plan, 2005..........................................................................8 Amount of Assets in Pension Plans by type of plan and method of funding, 2005.....................................9 Collective Bargaining Status of Pension Plans, Participants, and Assets by type of plan, 2005.........................................................................10

A4.

A5.

Form 5500 Research Files and Private Pension Plan Bulletins – Participants – Definition Changes...........................................................2
A6.

SECTION A: SUMMARY SECTION B: PLANS AND PARTICIPANTS
Tables Tables A1. Number of Pension Plans, Total Participants, Active Participants, Assets, Contributions, and Benefits by type of plan, 2005..........................................................................3 B1. Distribution of Pension Plans by number of participants, 2005.......................................................11 Distribution of Pension Plans by amount of assets, 2005.................................................................12 Distribution of Pension Plans. by industry, 2005...............................................................................13 Distribution of Participants by number of participants, 2005.......................................................14 Distribution of Participants by amount of assets, 2005.................................................................15 Distribution of Participants by industry, 2005...............................................................................16

A1(a). Number of Pension Plans, Total Participants, Active Participants, Assets, Contributions, and Benefits for Plans with 100 or more Participants by type of plan, 2005..........................................................................4 A1(b). Number of Pension Plans, Total Participants, Active Participants, Assets, Contributions, and Benefits for Plans with Fewer than 100 Participants by type of plan, 2005..........................................................................5 A2. Number of Participants in Pension Plans by type of plan entity, type of plan, and type of participant, 2005....................................................................................................6

B2.

B3.

B4.

B5.

B6.

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C7. B7. Distribution of Active Participants by type of plan, 2005........................................................................17 Number of Plans by type of plan and method of funding, 2005...................................18 Number of Participants by type of plan and method of funding, 2005...................................19 C8.

Percentage Distribution of Assets in Defined Benefit Plans with 100 or More Participants by type of asset and size of plan, 2005.............................................29 Percentage Distribution of Assets in Defined Contribution Plans with 100 or More Participants by type of asset and size of plan, 2005.............................................30 Income Statement of Pension Plans with 100 or More Participants by type of plan, 2005...................................................................31-32 Income Statement of Single Employer Pension Plans with 100 or More Participants by type of plan, 2005...................................................................33-34 Income Statement of Multiemployer Pension Plans with 100 or More Participants by type of plan, 2005…………..................................................35-36 Percentage Distribution of Income of Defined Benefit Plans with 100 or More Participants by source of income and size of plan, 2005.....................................37 Percentage Distribution of Income of Defined Contribution Plans with 100 or More Participants by source of income and size of plan, 2005.....................................38

B8.

B9.

C9.

SECTION C: FINANCIAL
C10. Tables C1. Distribution of Assets by number of participants, 2005......................................................20 Distribution of Assets by asset size, 2005............................................................................21 C12. C3. Distribution of Assets by industry, 2005.............................................................................22 Balance Sheet of Pension Plans with 100 or More Participants by type of plan, 2005..................................................................23-24 Balance Sheet of Single Employer Pension Plans with 100 or More Participants by type of plan, 2005..................................................................25-26 Balance Sheet of Multiemployer Pension Plans with 100 or More Participants by type of plan, 2005..................................................................27-28 C13. C11.

C2.

C4.

C5.

SECTION D: DEFINED CONTRIBUTION PLANS
Tables

C6.

D1.

Balance Sheet of Defined Contribution Plans with 100 or More Participants by type of plan, 2005.......................................................................39

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D11. D2. Income Statement of Defined Contribution Plans with 100 or More Participants by type of plan, 2005...................................................................40-41 D12. D3. Number of 401(k) Type Plans, Participants, Active Participants, Assets, Contributions, and Benefits by type of plan, 2005........................................................................42 D13. D4. Number of 401(k) Type Plans by number of participants and primary or supplemental status, 2005..................................................................................................43 D14. D5. Number of Active Participants in 401(k) Type Plans by number of participants and primary or supplemental status, 2005..................................................................................................44 D15. D6. Number of 401(k) Type Plans and Active Participants by size of plan and extent of participant direction of investments, 2005..................................................................................................45 D16. D7. Balance Sheet of 401(k) Type Plans by extent of participant direction of investments, 2005....................46 Income Statement of 401(k) Type Plans by extent of participant direction of investments, 2005....................47 Balance Sheet of 401(k) Type Plans with 100 or More Participants by extent of participant direction of investments, 2005...............48-49 Income Statement of 401(k) Type Plans with 100 or More Participants by extent of participant direction of investments, 2005...............50-51

Number of Employee Stock Ownership Plans (ESOPs), Total Participants, Active Participants, Assets, Contributions, and Benefits by type of plan, 2005........................................................................52 Number of Employee Stock Ownership Plans (ESOPs), Total Participants, Active Participants, Assets, Contributions, and Benefits by type of ESOP, 2005.....................................................................53 Number of Employee Stock Ownership Plans (ESOPs) by number of participants and primary or supplemental status, 2005.................................................................................................54 Balance Sheet of Employee Stock Ownership Plans (ESOPs) with 100 or More Participants by leveraged status, 2005................................................................55 Income Statement of Employee Stock Ownership Plans (ESOPs) with 100 or More Participants by leveraged status, 2005..........................................................56-57 Number of Defined Contribution Plans, Participants, Active Participants, Assets, Contributions, and Benefits by 401(k) and ESOP status, 2005...................................................58

D8.

D9.

D10.

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HIGHLIGHTS FROM THE 2005 FORM 5500 REPORTS
Over the past three decades, as the private pension system has shifted from defined benefit (DB) plans toward 401(k) type defined contribution (DC) plans, the financing of benefits has shifted from employers to participants. In 1978, when legislation was enacted authorizing 401(k) type plans that allow employees to contribute on a pre-tax basis, 29 percent of contributions to DC plans, and only 11 percent of total contributions to all DB and DC pension plans were contributed by participants. The percent of contributions1 made by the employee to DC plans has doubled since then, but has remained steady at 60 percent for the past seven years. Other findings from Form 5500 series reports for 2005 plan years are summarized below. • The total number of pension plans fell for the fifth year in a row, by 0.6 percent in 2005, to 679,000 plans. DB plans increased by 0.2 percent, while DC plans fell by 0.6 percent. The decline in DC plans was led by a 20 percent decrease in the number of money purchase plans, which follows a 30 percent decrease in 2004. • In 2005, the total active participant count increased to 82.7 million. However, most of the increase between 2004 and 2005 is due to a change in the definition of active and total participants used for the 2005 report (see page 2 for further explanations). The number of active participants in DB plans decreased to 20.3 million while the number of active participants in DC plans increased to 62.4 million.
In this case, the contributions considered are those made by the employer and employee, not those from other sources.
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• 401(k) type plans continued to grow in 2005, with the number of
plans increasing from 419,000 to 436,000. The number of active participants increased to 54.6 million (please note that the definition of active participants has changed, see page 2 for further explanations). • Pension plan assets increased for a third year in 2005. Total pension plan assets reached $5.1 trillion, exceeding the previous high of $4.7 trillion in 2004. DB plan assets grew by 7.0 percent to $2.3 trillion, and DC plan assets increased by 8.5 percent to $2.8 trillion. 401(k) plan assets grew 9.5 percent to a total of $2.4 trillion. Aggregate returns of defined contribution plans exceeded those of defined benefit plans for the first time in the last seven years. • DC plan contributions grew by 8.8 percent, to $248.8 billion. DB plan contributions decreased by 1.9 percent to $92.7 billion, a smaller decline than was observed in 2004. Overall, contributions to pension plans increased by 5.7 percent in 2005 to $341.5 billion. • In 2005, pension plans disbursed $354.5 billion for payment of benefits, with $136.6 billion being disbursed from DB plans and $218.0 billion from DC plans. These payments were made either directly to retirees, beneficiaries, and terminating employees, or to insurance carriers for payment of benefits. These amounts reflect a decrease from 2004 of 2.8 percent in defined benefit plans and an increase of 13 percent in defined contribution plans.
• Overall, pensions disbursed $13.1 billion or 3.8 percent more

than they received in contributions. DB plans disbursed $43.9 billion more than they collected in contributions, while DC plans disbursed $30.8 billion less than they received in contributions.

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Form 5500 Research Files and Private Pension Plan Bulletins – Participants – Definition Changes The definitions of “Total Participants” and “Active Participants” as reported in the Private Pension Plan Bulletin have changed. Previously, these definitions excluded the estimated number of participants in 401(k) plans who did not elect to receive employer contributions and non-vested, separated employees who had not yet (at the time the 5500 was completed) incurred the break in service. However, these definitions relied on information provided by Schedule T of the Form 5500, which is no longer a required schedule. As a result, the definitions have been revised. Starting with the 2005 Research File and Private Pension Plan Bulletin, the “Total Participants” and “Active Participants” counts are reported as they appear on the Form 5500. The result of this change is that “Total Participant” and “Active Participant” counts now correspond directly to the definitions presented on pages 16 and 17 of the 2005 Instructions for Form 5500 (http://www.dol.gov/ebsa/pdf/2005-5500inst.pdf). Details can be found in a separate technical appendix that will be made available in January 2008.

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Table A1. Number of Pension Plans, Total Participants, Active Participants, Assets, Contributions, and Benefits by type of plan, 2005
Number of Plans 1/ 679,095 47,614 3,101 44,513 631,481 579,184 2,969 1,200 28,556 14,018 2,254 237 3,063 Total Participants (thousands) 2/ 117,406 41,925 10,135 31,790 75,481 68,718 1,824 65 3,866 94 88 4 822 Active Participants (thousands) 3/ 82,665 20,310 5,169 15,140 62,355 57,144 1,394 53 2,983 88 71 3 619 Total Assets (millions) 4/ $5,061,622 2,254,032 649,989 1,604,043 2,807,590 2,554,429 90,425 3,538 126,993 374 3,619 32 28,180 Total Contributions (millions) 5/ $341,449 92,662 21,755 70,907 248,788 232,786 5,415 179 8,579 48 263 1 1,517 Total Benefits (millions) 6/ $354,540 136,555 39,802 96,752 217,985 200,026 7,190 226 8,320 47 357 1 1,817

Type of Plan Total Defined Benefit Cash balance Other defined benefit Defined Contribution Profit sharing and thrift-savings plans Stock bonus plans Target benefit plans Money purchase plans Annuity-403(b)(1) Custodial account-403(b)(7) IRAs or annuities (Code 408) Other defined contribution plans

NOTE: Total Participant and Active Participant definitions have changed. See page 2. 1/ Excludes plans covering only one participant. 2/ 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. 3/ Active participants include any workers currently in employment covered by a plan and who are earning or retaining credited service under a plan. Active participants also include nonvested former employees who have not yet incurred a break in service. 4/ Total asset amounts shown exclude funds held by life insurance companies under allocated group insurance contracts for payment of retirement benefits. These excluded funds make up roughly 10 to 15 percent of total pension fund assets. 5/ Includes both employer and employee contributions. 6/ Amounts shown include both benefits paid directly from trust funds and premium payments made by plans to insurance carriers. Amounts exclude benefits paid directly by insurance carriers. SOURCE: Form 5500 filings for plan years ending in 2005.

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Table A1(a). Number of Pension Plans, Total Participants, Active Participants, Assets, Contributions, and Benefits for Plans with 100 or More Participants by type of plan, 2005
Number of Plans 1/ 78,832 11,556 1,074 10,481 67,277 62,491 1,182 67 2,545 128 22 6 836 Total Participants (thousands) 2/ 106,108 41,469 10,094 31,374 64,639 58,302 1,763 53 3,572 81 87 3 777 Active Participants (thousands) 3/ 73,310 19,991 5,134 14,857 53,319 48,452 1,346 43 2,747 77 70 3 581 Total Assets (millions) 4/ $4,535,250 2,222,087 648,503 1,573,584 2,313,163 2,090,854 86,702 2,453 104,246 228 3,615 21 25,043 Total Contributions (millions) 5/ $284,092 87,531 21,267 66,265 196,561 182,389 5,188 119 7,255 25 262 1 1,321 Total Benefits (millions) 6/ $308,754 132,374 39,695 92,679 176,380 162,393 6,250 165 5,769 23 357 1 1,421

Type of Plan Total Defined Benefit Cash balance Other defined benefit Defined Contribution Profit sharing and thrift-savings plans Stock bonus plans Target benefit plans Money purchase plans Annuity-403(b)(1) Custodial account-403(b)(7) IRAs or annuities (Code 408) Other defined contribution plans

NOTE: Total Participant and Active Participant definitions have changed. See page 2. 1/ Excludes plans covering only one participant. 2/ 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. 3/ Active participants include any workers currently in employment covered by a plan and who are earning or retaining credited service under a plan. Active participants also include nonvested former employees who have not yet incurred a break in service. 4/ Total asset amounts shown exclude funds held by life insurance companies under allocated group insurance contracts for payment of retirement benefits. These excluded funds make up roughly 10 to 15 percent of total pension fund assets. 5/ Includes both employer and employee contributions. 6/ Amounts shown include both benefits paid directly from trust funds and premium payments made by plans to insurance carriers. Amounts exclude benefits paid directly by insurance carriers. SOURCE: Form 5500 filings for plan years ending in 2005.

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Table A1(b). Number of Pension Plans, Total Participants, Active Participants, Assets, Contributions, and Benefits, for Plans with Fewer than 100 Participants by type of plan, 2005
Number of Plans 1/ 600,263 36,059 2,027 34,032 564,204 516,693 1,787 1,134 26,011 13,890 2,232 231 2,227 Total Participants (thousands) 2/ 11,297 456 40 416 10,841 10,416 61 12 294 13 1 **/ 45 Active Participants (thousands) 3/ 9,354 319 35 284 9,035 8,692 47 10 237 11 **/ **/ 37 Total Assets (millions) 4/ $526,372 31,945 1,486 30,459 494,427 463,575 3,723 1,086 22,747 145 4 10 3,137 Total Contributions (millions) 5/ $57,357 5,130 488 4,642 52,227 50,397 227 59 1,324 22 2 */ 196 Total Benefits (millions) 6/ $45,786 4,181 107 4,074 41,605 37,633 940 61 2,551 25 */ */ 396

Type of Plan Total Defined Benefit Cash balance Other defined benefit Defined Contribution Profit sharing and thrift-savings plans Stock bonus plans Target benefit plans Money purchase plans Annuity-403(b)(1) Custodial account-403(b)(7) IRAs or annuities (Code 408) Other defined contribution plans

NOTE: Total Participant and Active Participant definitions have changed. See page 2. 1/ Excludes plans covering only one participant. 2/ 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. 3/ Active participants include any workers currently in employment covered by a plan and who are earning or retaining credited service under a plan. Active participants also include nonvested former employees who have not yet incurred a break in service. 4/ Total asset amounts shown exclude funds held by life insurance companies under allocated group insurance contracts for payment of retirement benefits. These excluded funds make up roughly 10 to 15 percent of total pension fund assets. 5/ Includes both employer and employee contributions. 6/ Amounts shown include both benefits paid directly from trust funds and premium payments made by plans to insurance carriers. Amounts exclude benefits paid directly by insurance carriers. */ Less than $500,000. **/ Less than 500 participants. SOURCE: Form 5500 filings for plan years ending in 2005.

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Table A2. Number of Participants in Pension Plans by type of plan entity, type of plan, and type of participant, 2005
(numbers in thousands) Total Plans Type of Participant Active participants Retired or separated participants receiving benefits Separated participants with vested right to benefits Participants with account balances Total Participants 3/ Beneficiaries 4/ Total participants and beneficiaries Total 82,665 10,899 23,840 54,097 117,406 1,868 119,274 Defined Benefit 20,310 10,227 11,388 129 41,925 1,715 43,640 Defined Contribution 62,355 672 12,452 53,967 75,481 153 75,634 Total 75,034 8,159 20,902 51,654 104,097 1,404 105,501 Single Employer Plans 1/ Defined Defined Benefit Contribution 15,724 59,310 7,561 9,040 129 32,325 1,261 33,586 598 11,863 51,525 71,773 143 71,916 Total 7,631 2,740 2,937 2,443 13,308 464 13,772 Multiemployer Plans 2/ Defined Benefit 4,586 2,666 2,348 1 9,600 454 10,054 Defined Contribution 3,045 74 589 2,442 3,708 10 3,718

NOTE: Total Participant and Active Participant definitions have changed. See page 2. 1/ Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans. 2/ Includes multiemployer plans and multiple-employer collectively bargained plans. 3/ Participants with account balances are not included. 4/ Deceased participants whose beneficiaries are receiving or are entitled to receive benefits. NOTE: Excludes plans covering only one participant. SOURCE: Form 5500 filings for plan years ending in 2005.

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TABLE A3. Balance Sheet of Pension Plans by type of plan, 2005
(amounts in millions)

Type of Asset or Liability
Partnership/joint venture interests Employer real property Real estate (exc employer real prop.) Employer securities Participant loans Loans (other than to participants) Other investments 1/ TOTAL ASSETS TOTAL LIABILITIES NET ASSETS

Total
36,846 432 13,865 284,938 43,021 9,852 4,672,668 5,061,622 115,966 4,945,653

Defined Benefit
32,940 35 11,969 5,127 296 7,006 2,196,658 2,254,032 84,727 2,169,305

Defined Contribution
3,905 397 1,896 279,810 42,725 2,846 2,476,010 2,807,590 31,239 2,776,349

NOTE: Total Participant and Active Participant definitions have changed. See page 2. 1/ This table summarizes assets that appear on both the Schedule H (for plans with 100 or more participants) and Schedule I (for plans with fewer than 100 participants). All asset items that appear on the more detailed Schedule H but not the Schedule I are grouped under "Other investments." NOTE: Total asset amounts shown exclude funds held by life insurance companies under group insurance contracts for payment of retirement benefits. These excluded funds make up roughly 10 to 15 percent of total pension fund assets. SOURCE: Form 5500 filings for plan years ending in 2005.

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TABLE A4. Income Statement of Pension Plans by type of plan, 2005
(amounts in millions)

Income and Expenses
INCOME Employer contributions Participant contributions Contributions from others (including rollovers) Noncash contributions All other income 1/ TOTAL INCOME EXPENSES Total benefit payments Corrective distributions Deemed distrib. of partic. loans Other expenses TOTAL EXPENSES NET INCOME

Total
182,557 140,667 16,897 1,328 354,926 696,375

Defined Benefit
89,768 814 1,847 233 179,099 271,760

Defined Contribution
92,788 139,854 15,050 1,095 175,828 424,615

354,540 611 496 12,952 368,598 327,778

136,555 7 1 8,495 145,058 126,703

217,985 604 494 4,457 223,540 201,075

NOTE: Total Participant and Active Participant definitions have changed. See page 2. 1/ This table summarizes income and expenses that appear on both the Schedule H (for plans with 100 or more participants) and Schedule I (for plans with fewer than 100 participants). All income and expense items that appear on the more detailed Schedule H but not the Schedule I (e.g., Interest earnings, Dividends, Rents, and several line items reporting realized or unrealized gains/losses on investments) are grouped under "All other income" or "Other expenses." SOURCE: Form 5500 filings for plan years ending in 2005.

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Table A5. Amount of Assets in Pension Plans by type of plan and method of funding, 2005
(amounts in millions) Total Plans Method of Funding Total Defined Benefit Defined Contribution Single Employer Plans 1/ Total Defined Benefit Defined Contribution Multiemployer Plans 2/ Total Defined Benefit Defined Contribution

Funding arrangement for investment of assets Total Insurance Section 412(i) ins. Trust Trust and insurance Not determinable $5,061,622 $2,254,032 93,855 27,105 460 220 3,415,448 1,420,026 1,551,631 806,670 228 11 $2,807,590 $4,582,474 $1,852,320 66,750 93,010 26,651 240 440 200 1,995,422 3,192,986 1,239,277 744,961 1,295,809 586,182 217 228 11 $2,730,153 66,359 240 1,953,709 709,628 217 $479,148 845 20 222,462 255,821 $401,711 455 20 180,748 220,488 $77,437 391 41,713 35,333 -

Funding arrangement for payment of benefits Total Insurance Section 412(i) ins. Trust Trust and insurance Not determinable $5,061,622 $2,254,032 102,779 32,060 555 258 3,801,130 1,580,356 1,156,929 641,346 228 11 $2,807,590 $4,582,474 $1,852,320 70,719 101,979 31,535 297 479 182 2,220,774 3,464,459 1,301,342 515,583 1,015,328 519,251 217 228 11 $2,730,153 70,444 297 2,163,118 496,077 217 $479,148 801 76 336,671 141,601 $401,711 526 76 279,014 122,095 $77,437 275 57,656 19,506 -

NOTE: Total Participant and Active Participant definitions have changed. See page 2. 1/ Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans. 2/ Includes multiemployer plans and multiple-employer collectively bargained plans. - Missing data. SOURCE: Form 5500 filings for plan years ending in 2005.

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Table A6. Collective Bargaining Status of Pension Plans, Participants, and Assets by type of plan, 2005
Total Plans Collective Bargaining Status
TOTAL

Defined Benefit

Defined Contribution

Total Total Total Number Total Assets Number Total Assets Number Total Assets Participants Participants Participants of Plans (millions) 1/ of Plans (millions) 1/ of Plans (millions) 1/ (thousands) (thousands) (thousands) 679,095 117,406 $5,061,622 47,614 41,925 $2,254,032 631,481 75,481 $2,807,590 13,866 665,229 29,744 87,662 1,510,384 3,551,238 5,455 42,160 18,479 23,446 1,044,154 8,412 11,265 64,216 466,229 2,341,361

Collective bargaining plans Noncollectively bargained plans

1,209,878 623,069

NOTE: Total Participant and Active Participant definitions have changed. See page 2. 1/ Asset amounts shown exclude funds held by life insurance companies under allocated insurance contracts for payment of retirement benefits. These excluded funds make up roughly 10 to 15 percent of total pension fund assets. NOTE: Some collectively bargained plans cover nonbargaining unit employees under a separate non-negotiated benefit structure. SOURCE: Form 5500 filings for plan years ending in 2005.

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Table B1. Distribution of Pension Plans by number of participants, 2005
Total Plans Number of Participants Total None or not reported 2-9 10-24 25-49 50-99 100-249 250-499 500-999 1,000-2,499 2,500-4,999 5,000-9,999 10,000-19,999 20,000-49,999 50,000 or more Total 679,095 44,699 242,838 156,442 93,490 62,795 41,760 15,841 8,776 6,455 2,778 1,564 838 568 253 Defined Benefit 47,614 2,423 22,747 5,599 2,837 2,452 3,319 2,241 1,851 1,897 915 623 312 266 133 Defined Contribution 631,481 42,276 220,091 150,843 90,652 60,343 38,441 13,600 6,926 4,558 1,864 941 526 302 120 Single Employer Plans 1/ Total 676,151 44,649 242,773 156,376 93,425 62,701 41,489 15,454 8,277 5,779 2,423 1,362 736 496 209 Defined Benefit 46,090 2,398 22,747 5,578 2,837 2,428 3,195 2,050 1,556 1,521 723 502 240 215 100 Defined Contribution 630,061 42,252 220,026 150,799 90,588 60,274 38,294 13,403 6,721 4,258 1,701 860 496 281 109 Total 2,945 49 65 65 65 94 270 387 499 675 355 202 102 72 44 Multiemployer Plans 2/ Defined Benefit 1,524 25 22 25 124 191 294 376 192 120 72 51 33 Defined Contribution 1,420 24 65 44 65 70 147 197 205 300 163 81 29 21 11

NOTE: Total Participant and Active Participant definitions have changed. See page 2. 1/ Includes single employer plans, plans of controlled groups of corporations, and multiple-employer noncollectively bargained plans. 2/ Includes multiemployer plans and multiple-employer collectively bargained plans. - Missing data. NOTE: Excludes plans covering only one participant. SOURCE: Form 5500 filings for plan years ending in 2005.

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Table B2. Distribution of Pension Plans by amount of assets, 2005
Total Plans Amount of Assets Total None or not reported $1-24K 25-49K 50-99K 100-249K 250-499K 500-999K 1-2.49M 2.5-4.9M 5-9.9M 10-24.9M 25-49.9M 50-74.9M 75-99.9M 100-149.9M 150-199.9M 200-249.9M 250-499.9M 500-999.9M 1-2.49B 2.5B or more Total 679,095 48,883 19,905 20,773 40,486 101,454 113,815 122,033 115,458 45,841 21,994 14,645 5,432 2,199 1,241 1,322 728 465 1,074 582 505 260 Defined Benefit 47,614 3,835 204 316 1,203 5,228 7,898 8,831 7,708 3,021 2,126 2,524 1,432 710 471 513 279 194 465 258 252 146 Defined Contribution 631,481 45,048 19,701 20,457 39,284 96,226 105,917 113,202 107,750 42,820 19,868 12,121 4,000 1,489 770 808 449 272 609 324 253 114 Single Employer Plans 1/ Total 676,151 48,829 19,900 20,766 40,477 101,416 113,772 121,824 115,298 45,664 21,723 14,142 5,015 1,995 1,062 1,142 635 399 902 515 438 238 Defined Benefit 46,090 3,800 201 313 1,199 5,222 7,894 8,781 7,677 2,965 2,035 2,268 1,191 583 349 390 215 145 340 203 195 124 Defined Contribution 630,061 45,029 19,698 20,453 39,278 96,194 105,878 113,043 107,621 42,699 19,688 11,873 3,824 1,411 712 753 420 254 561 313 243 114 Total 2,945 54 5 7 9 38 43 210 160 177 271 503 417 205 179 179 93 66 172 66 67 22 Multiemployer Plans 2/ Defined Benefit 1,524 35 3 3 4 6 4 50 31 55 91 256 241 127 121 124 64 49 125 55 57 22 Defined Contribution 1,420 19 2 4 5 32 39 159 129 122 180 247 176 78 58 56 28 17 48 11 10 -

1/ Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans. 2/ Includes multiemployer plans and multiple-employer collectively bargained plans. - Missing data. NOTE: Excludes plans covering only one participant. The letters K, M, and B denote thousands, millions, and billions, respectively. SOURCE: Form 5500 filings for plan years ending in 2005.

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Table B3. Distribution of Pension Plans by industry, 2005
Total Plans Industry Total Agriculture Mining Construction Manufacturing Transportation Communications and information Utilities Wholesale trade Retail trade Finance, insurance & real estate Services Misc. organizations 3/ Industry not reported Total 679,095 7,346 3,030 54,764 81,134 12,162 12,093 2,322 38,142 49,376 65,905 338,353 13,168 1,303 Defined Defined Benefit Contribution 47,614 631,481 592 6,753 386 2,644 2,567 52,197 8,092 73,042 629 11,533 896 386 2,216 2,067 6,658 21,894 1,207 27 11,197 1,936 35,925 47,309 59,247 316,459 11,961 1,277 Single Employer Plans 1/ Total 676,151 7,335 3,019 53,536 80,898 11,973 12,045 2,295 38,109 49,280 65,374 337,982 12,999 1,303 Defined Defined Benefit Contribution 46,090 630,061 584 6,751 381 2,639 1,990 51,547 7,931 72,968 504 11,469 864 385 2,195 1,994 6,361 21,743 1,133 27 11,182 1,910 35,914 47,286 59,013 316,239 11,866 1,277 Total 2,945 10 10 1,228 236 189 47 27 32 96 530 371 169 Multiemployer plans 2/ Defined Defined Benefit Contribution 1,524 1,420 8 2 5 5 577 651 161 75 125 64 32 1 21 72 296 151 74 15 26 11 23 234 220 95 -

1/ Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans. 2/ Includes multiemployer plans and multiple-employer collectively bargained plans. 3/ Religious, grantmaking, civic, professional, labor, and similar organizations. - Missing data. NOTE: Industry classifications are now based on principal business activity code used in the North American Industry Classification System. Therefore, the results in this table may not be directly comparable with previous years. NOTE: Excludes plans covering only one participant. SOURCE: Form 5500 filings for plan years ending in 2005.

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Table B4. Distribution of Participants* by number of participants, 2005
(numbers in thousands)
Total Plans Number of Participants Total 2-9 10-24 25-49 50-99 100-249 250-499 500-999 1,000-2,499 2,500-4,999 5,000-9,999 10,000-19,999 20,000-49,999 50,000 or more Total 117,406 1,188 2,456 3,266 4,387 6,413 5,521 6,124 10,057 9,695 10,847 11,519 17,882 28,050 Defined Defined Benefit Contribution 41,925 75,481 93 84 97 182 540 805 1,315 3,044 3,193 4,398 4,326 8,361 15,487 1,095 2,372 3,169 4,205 5,873 4,715 4,808 7,014 6,502 6,449 7,193 9,521 12,563 Single Employer Plans 1/ Total 104,097 1,188 2,455 3,264 4,381 6,367 5,376 5,765 8,966 8,455 9,430 10,075 15,746 22,630 Defined Defined Benefit Contribution 32,325 71,773 93 84 97 180 519 734 1,103 2,436 2,531 3,529 3,313 6,815 10,891 1,094 2,371 3,167 4,201 5,847 4,643 4,662 6,530 5,924 5,900 6,762 8,931 11,740 Total 13,308 **/ 1 2 6 46 144 358 1,091 1,240 1,417 1,444 2,136 5,420 Multiemployer Plans 2/ Defined Defined Benefit Contribution 9,600 3,708
-

**/
1

**/ 2 21 71 212 608 662 868 1,013 1,546 4,596

2 5 25 73 146 483 578 549 431 590 824

NOTE: Total Participant and Active Participant definitions have changed. See page 2. 1/ Includes single employer plans, plans of controlled groups of corporations, and multiple-employer noncollectively bargained plans. 2/ Includes multiemployer plans and multiple-employer collectively bargained plans. * Includes separated vested and retired participants and excludes beneficiaries. **/ Less than 500 participants. - Missing data. SOURCE: Form 5500 filings for plan years ending in 2005.

14

Table B5. Distribution of Participants by amount of assets, 2005
(numbers in thousands)
Total Number of Participants Total None or not reported $1-24K 25-49K 50-99K 100-249K 250-499K 500-999K 1-2.49M 2.5-4.9M 5-9.9M 10-24.9M 25-49.9M 50-74.9M 75-99.9M 100-149.9M 150-199.9M 200-249.9M 250-499.9M 500-999.9M 1-2.49B 2.5B or more Total 117,406 518 248 252 559 1,639 2,452 3,670 6,055 5,264 5,460 8,117 6,972 4,749 3,516 5,028 3,832 2,697 9,379 8,390 15,684 22,924 Defined Benefit 41,925 154 2 4 8 51 72 149 318 433 679 1,519 1,793 1,337 1,163 1,868 1,381 1,179 3,921 3,887 8,585 13,424 Defined Contribution 75,481 364 246 248 551 1,588 2,379 3,522 5,737 4,832 4,781 6,597 5,179 3,412 2,354 3,160 2,451 1,518 5,458 4,503 7,099 9,500 Single Employer Plans 1/ Total 104,097 493 247 250 556 1,629 2,440 3,647 5,994 5,141 5,229 7,461 6,191 4,229 3,000 4,436 3,347 2,256 7,567 7,313 13,049 19,621 Defined Benefit 32,325 138 1 3 7 47 71 145 307 402 580 1,285 1,495 1,110 898 1,515 1,127 882 2,844 3,020 6,325 10,122 Defined Contribution 71,773 355 246 247 550 1,582 2,369 3,502 5,687 4,739 4,649 6,176 4,696 3,118 2,102 2,921 2,220 1,373 4,723 4,293 6,724 9,500 Total 13,308 25 1 2 3 11 11 23 61 124 231 656 781 520 517 592 484 441 1,812 1,077 2,635 3,303 Multiemployer Plans 2/ Defined Benefit 9,600 16 1 1 1 4 1 4 11 31 99 235 297 226 265 353 253 296 1,077 867 2,260 3,303 Defined Contribution 3,708 8 **/ 1 2 6 10 19 50 93 132 421 483 294 252 239 231 145 735 210 376 -

NOTE: Total Participant and Active Participant definitions have changed. See page 2. 1/ Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans. 2/ Includes multiemployer plans and multiple-employer collectively bargained plans. **/ Less than 500 participants. NOTE: Excludes plans covering only one participant. The letters K, M, and B denote thousands, millions, and billions, respectively. SOURCE: Form 5500 filings for plan years ending in 2005.

15

Table B6. Distribution of Participants by industry, 2005
(numbers in thousands)
Total Plans Industry Total Agriculture Mining Construction Manufacturing Transportation Communications and information Utilities Wholesale trade Retail trade Finance, insurance & real estate Services Misc. organizations 3/ Industry not reported Total 117,406 764 806 6,866 32,447 5,986 5,902 1,800 3,734 12,520 13,179 31,751 1,623 27 Defined Defined Benefit Contribution 41,925 75,481 185 580 293 513 2,573 4,294 15,201 17,245 2,482 3,504 2,494 951 789 2,928 5,542 7,572 910 6 3,407 850 2,945 9,592 7,637 24,179 713 22 Single Employer Plans 1/ Total 104,097 725 795 2,656 31,331 4,204 5,603 1,793 3,657 11,009 10,786 30,234 1,279 27 Defined Defined Benefit Contribution 32,325 71,773 152 573 285 511 121 2,534 14,204 17,127 1,123 3,080 2,308 950 735 1,620 3,758 6,351 711 6 3,295 842 2,922 9,389 7,028 23,883 567 22 Total 13,308 40 10 4,211 1,115 1,782 299 8 78 1,511 2,393 1,517 344 Multiemployer plans 2/ Defined Defined Benefit Contribution 9,600 3,708 33 7 8 3 2,452 1,759 997 118 1,358 424 186 **/ 54 1,307 1,784 1,221 199 113 8 23 203 608 297 145 -

NOTE: Total Participant and Active Participant definitions have changed. See page 2. 1/ Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans. 2/ Includes multiemployer plans and multiple-employer collectively bargained plans. 3/ Religious, grantmaking, civic, professional, labor, and similar organizations. **/ Less than 500 participants. - Missing data. NOTE: Industry classifications are now based on principal business activity code used in the North American Industry Classification System. Therefore, the results in this table may not be directly comparable with previous years. NOTE: Excludes plans covering only one participant. SOURCE: Form 5500 filings for plan years ending in 2005.

16

Table B7. Distribution of Active Participants by type of plan, 2005 1/
(numbers in thousands) Type of Plan Total Defined benefit Defined contribution Profit sharing and thrift-savings plans Stock bonus plans Target benefit plans Money purchase plans Annuity-403(b)(1) Custodial account-403(b)7 IRAs or annuities (Code 408) Other defined contribution plans Total Plans 82,665 20,310 62,355 57,144 1,394 53 2,983 88 71 3 619 Single Employer Plans 2/ Multiemployer Plans 3/ 75,034 15,724 59,310 55,776 1,393 47 1,478 81 71 1 463 7,631 4,586 3,045 1,368 **/ 6 1,505 8 2 156

NOTE: Total Participant and Active Participant definitions have changed. See page 2. 1/ Active participants include any workers currently in employment covered by a plan and who are earning or retaining credited service under a plan. Active participants also include any nonvested former employees who have not yet incurred a break in service. 2/ Includes single employer plans, plans of controlled groups of corporations, and multiple-employer noncollectively bargained plans. 3/ Includes multiemployer plans and multiple-employer collectively bargained plans. **/ Less than 500 participants. - Missing data. SOURCE: Form 5500 filings for plan years ending in 2005.

17

Table B8. Number of Plans by type of plan and method of funding, 2005
Total Plans Method of Funding Total Defined Benefit Defined Contribution Single Employer Plans 1/ Total Defined Benefit Defined Contribution Multiemployer plans 2/ Total Defined Benefit Defined Contribution

Funding arrangement for investment of assets Total Insurance Section 412(i) ins. Trust Trust and insurance Not determinable 679,095 49,629 2,100 448,196 164,180 14,990 47,614 2,537 1,630 36,045 7,356 47 631,481 47,093 471 412,152 156,823 14,943 676,151 49,574 2,099 446,169 163,318 14,990 46,090 2,524 1,629 34,956 6,935 47 630,061 47,051 471 411,214 156,383 14,943 2,945 55 1 2,027 862 1,524 13 1 1,089 421 1,420 42 938 440 -

Funding arrangement for payment of benefits Total Insurance Section 412(i) ins. Trust Trust and insurance Not determinable 679,095 50,482 2,079 477,312 134,233 14,990 47,614 2,600 1,631 37,199 6,138 47 631,481 47,881 449 440,113 128,095 14,943 676,151 50,420 2,076 474,946 133,718 14,990 46,090 2,583 1,628 35,925 5,908 47 630,061 47,837 449 439,021 127,811 14,943 2,945 61 3 2,366 514 1,524 17 3 1,274 230 1,420 44 1,092 284 -

1/ Includes single employer plans, plans of controlled groups of corporations, and multiple-employer noncollectively bargained plans. 2/ Includes multiemployer plans and multiple-employer collectively bargained plans. - Missing data. SOURCE: Form 5500 filings for plan years ending in 2005.

18

Table B9. Number of Participants by type of plan and method of funding, 2005
Total Plans Method of Funding Total Defined Benefit (numbers in thousands) Single Employer Plans 1/ Total Defined Benefit Defined Contribution Multiemployer plans 2/ Total Defined Benefit Defined Contribution

Defined Contribution

Funding arrangement for investment of assets Total Insurance Section 412(i) ins. Trust Trust and insurance Not determinable 117,406 3,401 25 77,290 36,626 64 41,925 656 12 26,251 15,005 **/ 75,481 2,744 12 51,039 21,621 64 104,097 3,372 24 70,569 30,069 64 32,325 648 11 21,880 9,785 **/ 71,773 2,723 12 48,689 20,284 64 13,308 29 1 6,721 6,557 9,600 8 1 4,371 5,220 3,708 21 2,350 1,337 -

Funding arrangement for payment of benefits Total Insurance Section 412(i) ins. Trust Trust and insurance Not determinable 117,406 3,455 26 86,915 26,946 64 41,925 772 14 30,226 10,913 **/ 75,481 2,683 12 56,689 16,033 64 104,097 3,416 24 77,179 23,414 64 32,325 755 12 23,495 8,063 **/ 71,773 2,662 12 53,684 15,352 64 13,308 38 2 9,736 3,532 9,600 17 2 6,730 2,851 3,708 21 3,005 681 -

NOTE: Total Participant and Active Participant definitions have changed. See page 2. 1/ Includes single employer plans, plans of controlled groups of corporations, and multiple-employer noncollectively bargained plans. 2/ Includes multiemployer plans and multiple-employer collectively bargained plans. **/ Less than 500 participants. - Missing data. SOURCE: Form 5500 filings for plan years ending in 2005.

19

Table C1. Distribution of Assets by number of participants, 2005
Total Plans Number of Participants Total Defined Benefit (amounts in millions) Single Employer Plans 1/ Defined Contribution Total Defined Benefit Defined Contribution $2,730,153 5,014 134,110 122,771 115,854 116,171 165,801 129,978 133,058 199,027 201,868 215,391 304,944 419,708 466,459 Total $479,148 399 41 39 171 95 1,548 5,426 14,338 43,779 49,333 56,302 57,905 77,364 172,409 Multiemployer Plans 2/ Defined Benefit $401,711 189 17 30 833 3,446 10,302 31,696 32,891 41,892 50,657 65,050 164,710 Defined Contribution $77,437 210 41
22

Total None or not reported 2-9 10-24 25-49 50-99 100-249 250-499 500-999 1,000-2,499 2,500-4,999 5,000-9,999 10,000-19,999 20,000-49,999 50,000 or more

$5,061,622 $2,254,032 7,024 1,800 148,850 14,699 127,478 4,686 120,208 4,183 122,813 6,578 186,319 19,803 159,959 28,001 186,303 49,209 336,046 124,936 358,560 140,249 432,542 202,741 534,194 222,002 889,522 457,500 1,451,804 977,646

$2,807,590 $4,582,474 $1,852,320 5,224 6,624 1,611 134,151 148,809 14,699 122,792 127,439 4,669 116,025 120,037 4,183 116,235 122,719 6,548 166,517 184,771 18,970 131,958 154,533 24,555 137,094 171,966 38,907 211,110 292,267 93,240 218,311 309,227 107,358 229,801 376,240 160,849 312,191 476,289 171,345 432,023 812,158 392,450 474,158 1,279,395 812,937

171 65 716 1,980 4,036 12,083 16,442 14,410 7,248 12,314 7,699

NOTE: Total Participant and Active Participant definitions have changed. See page 2. 1/ Includes single employer plans, plans of controlled groups of corporations, and multiple-employer noncollectively bargained plans. 2/ Includes multiemployer plans and multiple-employer collectively bargained plans. - Missing data. SOURCE: Form 5500 filings for plan years ending in 2005.

20

Table C2. Distribution of Assets by asset size, 2005
Total Plans Amount of Assets Total $1-24K 25-49K 50-99K 100-249K 250-499K 500-999K 1-2.49M 2.5-4.9M 5-9.9M 10-24.9M 25-49.9M 50-74.9M 75-99.9M 100-149.9M 150-199.9M 200-249.9M 250-499.9M 500-999.9M 1-2.49B 2.5B or more Total $5,061,622 237 780 3,018 17,379 41,364 87,228 181,407 159,509 152,398 224,855 191,105 133,902 106,940 160,915 125,923 103,887 374,276 412,177 793,707 1,790,613 (amounts in millions) Single Employer Plans 1/ Multiemployer plans 2/ Total $479,148 */ */ 1 7 15 149 258 665 1,937 8,194 15,272 12,596 15,475 21,866 15,825 14,937 60,187 45,909 105,436 160,420 Defined Defined Benefit Contribution $401,711 $77,437 */ */ */ */ */ */ 1 6 2 14 44 106 59 199 205 460 665 1,272 4,228 3,966 8,683 6,589 7,860 4,736 10,368 5,107 15,108 6,758 10,991 4,833 11,119 3,817 44,692 15,495 38,316 7,592 88,950 16,486 160,420 -

Defined Defined Defined Defined Total Benefit Contribution Benefit Contribution $2,254,032 $2,807,590 $4,582,474 $1,852,320 $2,730,153 1 236 237 1 236 12 768 780 12 768 93 2,925 3,017 93 2,925 908 16,470 17,372 907 16,465 2,910 38,454 41,348 2,908 38,440 6,328 80,900 87,079 6,284 80,794 11,978 169,429 181,149 11,919 169,230 10,849 148,660 158,844 10,644 148,200 15,207 137,191 150,461 14,542 135,919 39,712 185,143 216,662 35,485 181,177 51,178 139,927 175,833 42,495 133,338 43,700 90,202 121,306 35,840 85,466 40,615 66,325 91,465 30,247 61,218 62,600 98,315 139,049 47,492 91,557 48,508 77,415 110,099 37,517 72,582 43,612 60,275 88,951 32,493 56,458 164,871 209,405 314,089 120,179 193,910 179,723 232,454 366,268 141,407 224,862 396,454 397,253 688,271 307,504 380,767 1,134,771 655,842 1,630,193 974,351 655,842

1/ Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans. 2/ Includes multiemployer plans and multiple-employer collectively bargained plans. */ Less than $500,000. NOTE: Excludes plans covering only one participant. The letters K, M, and B denote thousands, millions, and billions, respectively. SOURCE: Form 5500 filings for plan years ending in 2005.

21

Table C3. Distribution of Assets by industry, 2005
Industry Total Agriculture Mining Construction Manufacturing Transportation Communications and information Utilities Wholesale trade Retail trade Finance, insurance & real estate Services Misc. organizations 3/ Industry not reported Total Plans Defined Benefit $2,254,032 5,374 14,403 136,709 951,820 145,577 173,123 117,430 27,253 56,950 266,483 329,130 29,673 106 (amounts in millions) Single Employer Plans 1/ Defined Defined Defined Total Contribution Benefit Contribution $2,807,590 $4,582,474 $1,852,320 $2,730,153 10,997 15,306 4,553 10,753 28,953 42,621 13,694 28,928 122,300 79,796 4,118 75,679 917,647 1,836,244 919,667 916,577 94,015 152,464 64,127 88,338 136,626 76,821 110,307 153,659 343,267 792,238 20,524 236 299,103 194,189 135,781 179,880 523,024 1,084,467 39,257 341 164,508 117,420 25,697 26,771 194,420 296,072 21,168 106 134,595 76,769 110,083 153,109 328,605 788,395 18,089 236 Multiemployer plans 2/ Defined Defined Total Benefit Contribution $479,148 $401,711 $77,437 1,066 821 244 735 709 25 179,212 132,591 46,621 33,224 32,153 1,071 87,128 81,451 5,678 10,646 63 1,780 30,729 86,726 36,901 10,940 8,615 10 1,556 30,179 72,064 33,058 8,505 2,031 53 224 550 14,662 3,843 2,435 -

Total $5,061,622 16,372 43,356 259,009 1,869,467 239,593 309,749 194,251 137,560 210,608 609,750 1,121,368 50,197 341

1/ Includes single employer plans, plans of controlled groups of corporations and multiple-employer noncollectively bargained plans. 2/ Includes multiemployer plans and multiple-employer collectively bargained plans. 3/ Religious, grantmaking, civic, professional, labor, and similar organizations. - Missing data. NOTE: Industry classifications are now based on principal business activity code used in the North American Industry Classification System. Therefore, the results in this table may not be directly comparable with previous years. NOTE: Excludes plans covering only one participant. SOURCE: Form 5500 filings for plan years ending in 2005.

22

TABLE C4. Balance Sheet of Pension Plans with 100 or More Participants by type of plan, 2005
(amounts in millions)

Type of Asset or Liability ASSETS
Total noninterest-bearing cash Employer contrib. receivable Participant contrib. receivable Other receivables Interest-bearing cash U. S. Government securities Corporate debt instruments: Preferred Corporate debt instruments: All other Preferred stock Common stock Partnership/joint venture interests Real estate (except employer real property) Loans (other than to participants) Participant loans Assets in common/collective trusts Assets in pooled separate accounts

Total
$6,563 51,642 2,026 33,316 75,258 133,297 30,647 79,709 4,022 417,255 34,886 11,979 7,732 39,369 475,104 120,270

Defined Benefit
$3,494 31,712 37 26,324 34,737 113,116 26,153 69,764 3,536 355,178 32,808 11,441 6,684 262 270,860 35,801

Defined Contribution
$3,069 19,930 1,988 6,992 40,521 20,180 4,494 9,946 486 62,077 2,078 538 1,048 39,107 204,244 84,470

(continued...)

23

TABLE C4. Balance Sheet of Pension Plans with 100 or More Participants by type of plan, 2005
(amounts in millions)

Type of Asset or Liability
Assets in master trusts Assets in 103-12 investment entities Assets in registered investment companies Assets in insurance co. general accounts Other general investments Employer securities Employer real property Buildings and other property used by plan Other or unspecified assets

Total
1,492,561 18,988 997,381 73,244 121,439 276,838 420 999 30,303

Defined Benefit
959,591 13,696 143,486 14,004 60,704 5,123 35 976 2,564

Defined Contribution
532,970 5,292 853,895 59,240 60,735 271,715 385 24 27,738

TOTAL ASSETS LIABILITIES
Benefit claims payable Operating payables Acquisition indebtedness Other liabilities

4,535,250
1,554 17,943 10,854 77,681

2,222,087
545 16,745 2,419 63,283

2,313,163
1,009 1,198 8,435 14,398

TOTAL LIABILITIES NET ASSETS

108,032 4,427,218

82,992 2,139,095

25,040 2,288,123

NOTE: Total Participant and Active Participant definitions have changed. See page 2. SOURCE: Form 5500 filings for plan years ending in 2005.

24

TABLE C5. Balance Sheet of Single Employer Pension Plans with 100 or More Participants by type of plan, 2005
(amounts in millions)

Type of Asset or Liability ASSETS
Total noninterest-bearing cash Employer contrib. receivable Participant contrib. receivable Other receivables Interest-bearing cash U. S. Government securities Corporate debt instruments: Preferred Corporate debt instruments: All other Preferred stock Common stock Partnership/joint venture interests Real estate (except employer real property) Loans (other than to participants) Participant loans Assets in common/collective trusts Assets in pooled separate accounts

Total
$4,976 49,193 1,996 26,424 56,415 76,156 14,496 49,579 3,315 263,351 28,031 3,890 3,277 38,634 409,154 106,854

Defined Benefit
$2,397 29,770 36 19,930 18,859 64,294 12,176 42,070 2,868 212,159 26,108 3,653 2,293 119 215,072 27,295

Defined Contribution
$2,578 19,423 1,960 6,494 37,556 11,862 2,320 7,509 448 51,192 1,923 237 985 38,514 194,082 79,559

(continued...)

25

TABLE C5. Balance Sheet of Single Employer Pension Plans with 100 or More Participants by type of plan, 2005
(amounts in millions)

Type of Asset or Liability
Assets in master trusts Assets in 103-12 investment entities Assets in registered investment companies Assets in insurance co. general accounts Other general investments Employer securities Employer real property Buildings and other property used by plan Other or unspecified assets

Total
1,490,091 13,626 947,387 64,959 98,662 275,720 415 22 30,222

Defined Benefit
957,715 9,135 114,165 11,052 42,834 4,036 30 12 2,533

Defined Contribution
532,376 4,492 833,223 53,907 55,827 271,683 385 9 27,689

TOTAL ASSETS LIABILITIES
Benefit claims payable Operating payables Acquisition indebtedness Other liabilities

4,056,846
1,393 15,919 10,229 51,433

1,820,611
468 14,967 1,856 38,496

2,236,235
925 952 8,373 12,937

TOTAL LIABILITIES NET ASSETS

78,974 3,977,872

55,787 1,764,824

23,187 2,213,047

NOTE: Total Participant and Active Participant definitions have changed. See page 2. SOURCE: Form 5500 filings for plan years ending in 2005.

26

TABLE C6. Balance Sheet of Multiemployer Pension Plans with 100 or More Participants by type of plan, 2005
(amounts in millions)

Type of Asset or Liability ASSETS
Total noninterest-bearing cash Employer contrib. receivable Participant contrib. receivable Other receivables Interest-bearing cash U. S. Government securities Corporate debt instruments: Preferred Corporate debt instruments: All other Preferred stock Common stock Partnership/joint venture interests Real estate (except employer real property) Loans (other than to participants) Participant loans Assets in common/collective trusts Assets in pooled separate accounts

Total
$1,588 2,449 30 6,892 18,843 57,141 16,151 30,131 707 153,904 6,855 8,089 4,455 735 65,950 13,416

Defined Benefit
$1,097 1,942 1 6,394 15,879 48,823 13,977 27,694 668 143,019 6,700 7,788 4,392 142 55,788 8,506

Defined Contribution
$490 507 28 498 2,965 8,318 2,174 2,437 38 10,885 156 301 63 593 10,162 4,910

(continued...)

27

TABLE C6. Balance Sheet of Multiemployer Pension Plans with 100 or More Participants by type of plan, 2005
(amounts in millions)

Type of Asset or Liability
Assets in master trusts Assets in 103-12 investment entities Assets in registered investment companies Assets in insurance co. general accounts Other general investments Employer securities Employer real property Buildings and other property used by plan Other or unspecified assets

Total
2,470 5,361 49,993 8,284 22,777 1,119 5 977 81

Defined Benefit
1,876 4,561 29,321 2,952 17,870 1,087 5 963 32

Defined Contribution
594 800 20,672 5,332 4,908 32 */ 14 49

TOTAL ASSETS LIABILITIES
Benefit claims payable Operating payables Acquisition indebtedness Other liabilities

478,404
161 2,024 625 26,248

401,476
77 1,778 563 24,787

76,928
84 246 62 1,461

TOTAL LIABILITIES NET ASSETS

29,057 449,346

27,205 374,271

1,853 75,076

NOTE: Total Participant and Active Participant definitions have changed. See page 2. */ Less than $500,000 SOURCE: Form 5500 filings for plan years ending in 2005.

28

Table C7. Percentage Distribution of Assets in Defined Benefit Plans with 100 or More Participants by type of asset and size of plan, 2005
Type of Asset TOTAL ASSETS Cash Receivables U. S. Government securities Corporate debt instruments: Preferred Corporate debt instruments: All other Corporate stocks Real estate (except employer real property) Loans Assets in common/collective trusts Assets in pooled separate accounts Assets in master trusts Assets in 103-12 investment entities Assets in registered investment companies Assets in ins. co. general account Employer securities Other or unspecified investments Total 100% 2 3 5 1 3 16 1 ***/ 12 2 43 1 6 1 ***/ 4 $1-0.99M 100% 10 10 3 ***/ 2 8 0 ***/ 4 8 11 1 20 6 0 17 $1.0M-9.9M 100% 4 4 4 1 3 13 ***/ ***/ 7 11 14 ***/ 27 5 ***/ 6 $10.0M249.9M 100% 2 4 6 1 3 18 ***/ ***/ 12 4 25 1 19 2 ***/ 3 $250.0M999.9M 100`% 2 3 6 2 3 20 ***/ ***/ 12 1 37 1 9 1 ***/ 3 $1.0B or More 100% 2 2 5 1 3 15 1 ***/ 12 1 49 ***/ 3 ***/ ***/ 5

NOTE: Total Participant and Active Participant definitions have changed. See page 2. ***/ Less than 1 percent. NOTES: The letters M and B in the column headings denote millions and billions respectively. Percentage distributions may not add up to 100 percent because of rounding. SOURCE: Form 5500 filings for plan years ending in 2005.

29

Table C8. Percentage Distribution of Assets in Defined Contribution Plans with 100 or More Participants by type of asset and size of plan, 2005
Type of Asset TOTAL ASSETS Cash Receivables U. S. Government securities Corporate debt instruments: Preferred Corporate debt instruments: All other Corporate stocks Real estate (except employer real property) Loans Assets in common/collective trusts Assets in pooled separate accounts Assets in master trusts Assets in 103-12 investment entities Assets in registered investment companies Assets in ins. co. general account Employer securities Other or unspecified investments Total 100% 2 1 1 ***/ ***/ 3 ***/ 2 9 4 23 ***/ 37 3 12 4 $1-0.99M 100% 3 1 ***/ ***/ ***/ 1 ***/ 2 3 18 ***/ ***/ 33 3 2 33 $1.0M-9.9M 100% 3 1 ***/ ***/ ***/ 2 ***/ 2 5 17 1 ***/ 47 4 3 13 $10.0M249.9M 100% 3 2 1 ***/ ***/ 3 ***/ 2 10 7 6 ***/ 54 3 7 3 $250.0M999.9M 100% 2 1 1 ***/ ***/ 2 ***/ 2 10 2 20 ***/ 42 2 11 2 $1.0B or More 100% 1 1 1 ***/ 1 3 ***/ 2 8 ***/ 38 ***/ 22 2 17 4

NOTE: Total Participant and Active Participant definitions have changed. See page 2. ***/ Less than 1 percent. NOTES: The letters M and B in the column headings denote millions and billions respectively. Percentage distributions may not add up to 100 percent because of rounding. SOURCE: Form 5500 filings for plan years ending in 2005.

30

Table C9. Income Statement of Pension Plans With 100 or More Participants by type of plan, 2005
(amounts in millions)

Income and Expenses INCOME
Contributions received or receivable from: Employers Participants Others (including rollovers) Noncash contributions Total contributions Interest earnings: Interest-bearing cash U. S. Government securities Corporate debt instruments Non-participant loans Participant loans Other or unspecified interest Total interest earnings Dividends: Preferred stock Common stock Total dividend income Rents Net gain (loss) on sale of assets Unrealized appreciation: Unrealized appreciation of real estate Other unrealized appreciation Total unrealized appreciation Net invest. gain from common/col. trusts Net invest. gain from pooled sep. accounts Net invest. gain from master trusts Net invest. gain from 103-12 investment entities Net invest. gain from reg. investment companies Other or unspecified income

Total

Defined Benefit

Defined Contribution

$153,760 116,603 12,472 1,258 284,092 4,105 4,844 4,997 198 1,833 7,001 22,979 767 16,447 17,214 461 3,450 1,683 53,392 55,075 35,311 10,002 107,661 2,003 59,481 6,593

$84,810 791 1,702 227 87,531 1,201 4,032 4,442 122 14 2,587 12,399 290 6,660 6,950 423 13,409 1,153 19,434 20,588 26,381 3,438 80,584 1,413 8,849 2,330

$68,950 115,811 10,769 1,031 196,561 2,904 812 555 76 1,819 4,414 10,580 478 9,787 10,264 38 -9,959 530 33,957 34,487 8,930 6,564 27,077 590 50,632 4,263

TOTAL INCOME

604,323

264,296

340,026 (continued...)

31

Table C9. Income Statement of Pension Plans With 100 or More Participants by type of plan, 2005
(amounts in millions)

Income and Expenses EXPENSES
Benefit payments and payments to provide benefits: Direct benefit payments Payments to insurance carriers for benefits Other or unspecified benefits Total benefit payments Interest expense Corrective distributions Deemed distribution of partic. loans Administrative expenses: Professional fees Contract administrator fees Investment advisory and management fees Other or unspecified admin. expenses Total administrative expenses Unspecified expenses

Total

Defined Benefit

Defined Contribution

$305,470 802 2,482 308,754 1,074 374 398 1,527 1083 4,596 3,055 10,261 96 320,956 283,367

$131,484 539 351 132,374 6 7 */ 1,242 637 3,979 2,365 8,222 9 140,618 123,678

$173,985 264 2,131 176,380 1,067 367 398 285 446 617 690 2,038 87 180,338 159,689

TOTAL EXPENSES NET INCOME

NOTE: Total Participant and Active Participant definitions have changed. See page 2. */ Less than $500,000. SOURCE: Form 5500 filings for plan years ending in 2005.

32

Table C10. Income Statement of Single Employer Pension Plans with 100 or More Participants by type of plan, 2005
(amounts in millions)

Income and Expenses INCOME
Contributions received or receivable from: Employers Participants Others (including rollovers) Noncash contributions Total contributions Interest earnings: Interest-bearing cash U. S. Government securities Corporate debt instruments Non-participant loans Participant loans Other or unspecified interest Total interest earnings Dividends: Preferred stock Common stock Total dividend income Rents Net gain (loss) on sale of assets Unrealized appreciation: Unrealized appreciation of real estate Other unrealized appreciation Total unrealized appreciation Net invest. gain from common/col. trusts Net invest. gain from pooled sep. accounts Net invest. gain from master trusts Net invest. gain from 103-12 invest. entities Net invest. gain from reg. invest. companies Other or unspecified income

Total

Defined Benefit

Defined Contribution

$132,967 115,719 12,286 1,258 262,231 3,624 2,621 2,625 94 1,801 5,985 16,750 696 13,609 14,304 110 -1,346 956 44,617 45,574 31,271 9,081 107,507 1,610 56,649 6,061

$69,025 762 1571 227 71,586 844 2,192 2,317 22 9 1,948 7,331 224 4,056 4,280 75 8,905 460 11,310 11,770 22,850 2,797 80,460 1,064 7,141 1,877

$63,942 114,957 10,716 1,031 190,645 2,781 428 308 72 1,792 4,037 9,419 472 9,552 10,024 35 -10,251 496 33,308 33,804 8,421 6,284 27,046 546 49,508 4,184

TOTAL INCOME

549,802

220,136

329,666 (continued...)

33

Table C10. Income Statement of Single Employer Pension Plans with 100 or More Participants by type of plan, 2005
(amounts in millions)

Income and Expenses EXPENSES
Benefit payments and payments to provide benefits: Direct benefit payments Payments to insurance carriers for benefits Other or unspecified benefits Total benefit payments Interest expense Corrective distributions Deemed distribution of partic. loans Administrative expenses: Professional fees Contract administrator fees Investment advisory and management fees Other or unspecified admin. expenses Total administrative expenses Unspecified expenses

Total

Defined Benefit

Defined Contribution

$274,968 770 2,450 278,188 1,070 373 371 1,189 841 3,165 2,237 7,432 94 287,528 262,274

$105,069 529 333 105,931 5 6 */ 959 439 2,691 1,653 5,742 8 111,692 108,444

$169,898 241 2,118 172,257 1,065 366 371 230 402 474 585 1,690 87 175,836 153,830

TOTAL EXPENSES NET INCOME

NOTE: Total Participant and Active Participant definitions have changed. See page 2. */ Less than $500,000. SOURCE: Form 5500 filings for plan years ending in 2005.

34

Table C11. Income Statement of Multiemployer Pension Plans with 100 or More Participants by type of plan, 2005
(amounts in millions)

Income and Expenses INCOME
Contributions received or receivable from: Employers Participants Others (including rollovers) Noncash contributions Total contributions Interest earnings: Interest-bearing cash U. S. Government securities Corporate debt instruments Non-participant loans Participant loans Other or unspecified interest Total interest earnings Dividends: Preferred stock Common stock Total dividend income Rents Net gain (loss) on sale of assets Unrealized appreciation: Unrealized appreciation of real estate Other unrealized appreciation Total unrealized appreciation Net invest. gain from common/col. trusts Net invest. gain from pooled sep. accounts Net invest. gain from master trusts Net invest. gain from 103-12 invest. entities Net invest. gain from reg. invest. companies Other or unspecified income

Total

Defined Benefit

Defined Contribution

$20,793 883 185 */ 21,861 481 2,223 2,372 104 32 1,016 6,228 72 2,838 2,910 351 4,796 727 8,774 9,501 4,041 921 155 393 2,832 531 54,521

$15,785 29 132 0 15,946 358 1,840 2,125 100 5 640 5,068 66 2,604 2,670 348 4,504 693 8,125 8,818 3,531 641 124 349 1,708 453 44,161

$5,008 855 54 */ 5,916 124 383 246 4 27 377 1,160 6 235 240 3 291 34 650 684 509 280 31 44 1,124 78 10,360

TOTAL INCOME

(continued...)

35

Table C11. Income Statement of Multiemployer Pension Plans with 100 or More Participants by type of plan, 2005
(amounts in millions)

Income and Expenses EXPENSES
Benefit payments and payments to provide benefits: Direct benefit payments Payments to insurance carriers for benefits Other or unspecified benefits Total benefit payments Interest expense Corrective distributions Deemed distribution of participant loans Administrative expenses: Professional fees Contract administrator fees Investment advisory and management fees Other or unspecified admin. expenses Total administrative expenses Unspecified expenses

Total

Defined Benefit

Defined Contribution

$30,502 33 32 30,566 4 2 27 338 242 1,431 817 2,829 1 33,428 21,093

$26,415 10 18 26,443 1 */ */ 283 198 1,287 712 2,480 1 28,926 15,234

$4,087 23 13 4,123 2 1 27 56 44 144 105 348 */ 4,502 5,859

TOTAL EXPENSES NET INCOME

NOTE: Total Participant and Active Participant definitions have changed. See page 2. */ Less than $500,000. SOURCE: Form 5500 filings for plan years ending in 2005.

36

Table C12. Percentage Distribution of Income of Defined Benefit Plans with 100 or More Participants by source of income and size of plan, 2005
Type of Income TOTAL INCOME Employer contributions Participant contributions Other or unspecified contributions Total contributions Interest on interest-bearing cash Interest on U. S. Government securities Interest on corporate debt instruments Interest on non-participant loans Interest on participant loans Other or unspecified interest Total interest earnings Total dividends income Net gain (loss) on sale of assets Total unrealized appreciation Net invest. gain from common/col. trusts Net invest. gain from pooled sep. accounts Net invest. gain from master trusts Net invest. gain from registered invest. co. Other or unspecified income Total 100% 32 ***/ 1 33 ***/ 2 2 ***/ ***/ 1 5 3 5 8 10 1 30 3 1 $1-0.99M 100% 76 1 1 77 1 ***/ ***/ 0 ***/ 1 3 1 1 1 ***/ 2 2 2 10 $1.0M-9.9M 100% 60 ***/ ***/ 61 1 1 1 ***/ ***/ 2 5 3 3 3 3 5 6 9 3 $10.0M249.9M 100% 50 ***/ ***/ 50 1 2 1 ***/ ***/ 1 5 3 6 7 5 2 13 7 1 $250.0M999.9M 100% 40 ***/ ***/ 40 1 2 2 ***/ ***/ 1 6 3 7 8 6 1 23 4 1 $1.0B or More 100% 26 ***/ 1 27 ***/ 1 2 ***/ ***/ 1 4 2 4 8 12 1 37 2 1

NOTE: Total Participant and Active Participant definitions have changed. See page 2. ***/ Less than 1 percent. NOTES: The letters M and B in the column headings denote millions and billions respectively. Percentage distributions may not add up to 100 percent because of rounding. SOURCE: Form 5500 filings for plan years ending in 2005.

37

Table C13. Percentage Distribution of Income of Defined Contribution Plans with 100 or More Participants by source of income and size of plan, 2005
Type of Income TOTAL INCOME Employer contributions Participant contributions Other or unspecified contributions Total contributions Interest on interest-bearing cash Interest on U. S. Government securities Interest on corporate debt instruments Interest on non-participant loans Interest on participant loans Other or unspecified interest Total interest earnings Total dividends income Net gain (loss) on sale of assets Total unrealized appreciation Net invest. gain from common/col. trusts Net invest. gain from pooled sep. accounts Net invest. gain from master trusts Net invest. gain from registered invest. co. Other or unspecified expenses Total 100% 20 34 3 58 1 ***/ ***/ ***/ 1 1 3 3 -3 10 3 2 8 15 1 $1-0.99M 100% 21 58 7 87 ***/ ***/ ***/ ***/ ***/ ***/ 1 ***/ ***/ -2 ***/ 4 ***/ 3 7 $1.0M-9.9M 100% 21 43 5 69 1 ***/ ***/ ***/ ***/ 1 2 1 ***/ 1 1 6 ***/ 14 5 $10.0M249.9M 100% 23 33 4 61 1 ***/ ***/ ***/ 1 1 3 2 1 4 2 3 2 21 1 $250.0M999.9M 100% 21 31 3 55 1 ***/ ***/ ***/ 1 1 3 3 -23 31 3 1 9 17 1 $1.0B or More 100% 17 34 2 53 1 ***/ ***/ ***/ 1 2 4 5 2 8 3 1 15 9 1

NOTE: Total Participant and Active Participant definitions have changed. See page 2. ***/ Less than 1 percent. NOTES: The letters M and B in the column headings denote millions and billions respectively. Percentage distributions may not add up to 100 percent because of rounding. SOURCE: Form 5500 filings for plan years ending in 2005.

38

Table D1. Balance Sheet of Defined Contribution Plans with 100 or More Participants by type of plan, 2005
(amounts in millions)

Total Type of Asset or Liability Defined Contribution Plans
Total noninterest-bearing cash Employer contrib. receivable Participant contrib. receivable Other receivables Interest-bearing cash U. S. Government securities Corporate debt instruments: Preferred Corporate debt instruments: All other Preferred stock Common stock Partnership/joint venture interests Real estate (except employer real prop.) Loans (other than to participants) Participant loans Assets in common/collective trusts Assets in pooled separate accounts Assets in master trusts Assets in 103-12 investment entities Assets in registered investment comp. Assets in ins. co. general account Other general investments Employer securities Employer real property Buildings and other prop. used by plan Other or unspecified assets TOTAL ASSETS Benefit claims payable Operating payables Acquisition indebtedness Other liabilities TOTAL LIABILITIES NET ASSETS $3,069 19,930 1,988 6,992 40,521 20,180 4,494 9,946 486 62,077 2,078 538 1,048 39,107 204,244 84,470 532,970 5,292 853,895 59,240 60,735 271,715 385 24 27,738 2,313,163 1,009 1,198 8,435 14,398 25,040 2,288,123

Profit Sharing and Thrift Savings Plans
$2,744 17,421 1,962 4,569 35,914 11,946 2,599 7,119 404 42,262 1,443 237 988 37,821 187,161 80,053 504,959 3,849 801,425 52,011 54,037 212,913 379 6 26,631 2,090,854 686 764 3,839 6,907 12,195 2,078,659

Other Stock Bonus Plans Target Benefit Plans Money Purchase Plans Defined Contribution Plans
$34 321 7 70 609 700 61 274 3 1,809 23 18 */ 92 1,220 424 3,789 402 4,328 798 913 12,846 3 3 160 28,907 90 27 1,518 1,322 2,956 25,951

$29 592 8 168 734 235 3 64 2 3,009 1 */ */ 798 5,860 20 13,652 */ 14,771 825 1,601 44,203 2 0 123 86,702 56 78 2,992 2,821 5,946 80,756

$2 59 1 3 52 109 15 62 */ 267 7 0 */ 6 173 18 707 172 606 28 90 44 0 0 31 2,453 8 */ 0 7 15 2,437

$260 1,537 11 2,181 3,212 7,189 1,815 2,427 77 14,730 604 283 59 390 9,830 3,955 9,862 868 32,765 5,577 4,094 1,709 3 15 794 104,246 170 329 86 3,341 3,927 100,319

NOTE: Total Participant and Active Participant definitions have changed. See page 2. */ Less than $500,000. SOURCE: Form 5500 filings for plan years ending in 2005.

39

Table D2. Income Statement of Defined Contribution Plans with 100 or More Participants by type of plan, 2005
(amounts in millions)

Income and Expenses
INCOME Contributions received or receivable from: Employers Participants Others (including rollovers) Noncash contributions Total contributions Interest earnings: Interest-bearing cash U. S. Government securities Corporate debt instruments Non-participant loans Participant loans Other or unspecified interest Total interest earnings Dividends: Preferred stock Common stock Total dividend income Rents Net gain (loss) on sale of assets Unrealized appreciation: Unrealized appreciation of real estate Other unrealized appreciation Total unrealized appreciation Net invest. gain from common/col. trusts Net invest. gain from pooled sep. accounts Net invest. gain from master trusts Net invest. gain from 103-12 invest. entities Net invest. gain from reg. invest. companies Other or unspecified income TOTAL INCOME

Total Defined Contribution Plans

Profit Sharing and Thrift Savings Plans

Stock Bonus Target Benefit Plans Plans

Money Purchase Plans

Other Defined Contribution Plans

$68,950 115,811 10,769 1,031 196,561 2,904 812 555 76 1,819 4,414 10,580 478 9,787 10,264 38 -9,959 530 33,953 34,487 8,930 6,564 27,077 590 50,632 4,263 340,026

$58,005 112,976 10,565 843 182,389 2,574 414 320 71 1,763 3,942 9,085 387 8,278 8,664 35 -11,059 81 27,796 27,882 8,152 6,237 25,923 473 47,886 3,573 309,239

$2,542 2,370 133 143 5,188 145 9 11 */ 31 64 259 66 924 991 */ 179 393 4,240 4,633 251 53 214 0 661 336 12,765

$111 5 3 0 119 2 7 5 0 */ 1 15 */ 6 6 0 16 5 2 7 8 2 50 10 36 9 277

$6,929 265 61 */ 7,255 131 355 206 5 20 345 1,061 5 358 363 3 690 58 780 838 475 248 694 90 1,819 234 13,772

$1,363 195 6 45 1,609 53 27 14 */ 5 61 159 19 221 240 */ 214 -7 1,135 1,128 45 23 197 17 230 110 3,974

(continued...)
40

Table D2. Income Statement of Defined Contribution Plans with 100 or More Participants by type of plan, 2005
(amounts in millions)

Income and Expenses
EXPENSES Benefit payments and payments to provide benefits: Direct benefit payments Payments to insurance carriers for benefits Other or unspecified benefits Total benefit payments Corrective distributions Deemed distribution of participant loans Interest expense Administrative expenses: Professional fees Contract administrator fees Investment advisory and management fees Other or unspecified admin. expenses Total administrative expenses Unspecified expenses TOTAL EXPENSES NET INCOME

Total Defined Contribution Plans

Profit Sharing and Thrift Savings Plans

Stock Bonus Target Plans Benefit Plans

Money Purchase Plans

Other Defined Contribution Plans

$173,985 264 2,131 176,380 367 398 1,067 285 446 617 690 2,038 87 180,338 159,689

$160,467 95 1,831 162,393 358 377 541 236 404 451 555 1,645 70 165,385 143,854

$6,211 */ 39 6,250 9 2 404 5 6 14 13 37 9 6,710 6,055

$161 */ 4 165 */ 0 0 */ */ 4 1 5 */ 170 107

$5,476 156 138 5,769 */ 20 4 38 29 140 89 296 2 6,092 7,680

$1,670 13 119 1,802 */ */ 118 6 7 9 32 54 -6 1,981 1,992

NOTE: Total Participant and Active Participant definitions have changed. See page 2. */ Less than $500,000. SOURCE: Form 5500 filings for plan years ending in 2005.

41

Table D3. Number of 401(k) Type Plans, Participants, Active Participants, Assets, Contributions, and Benefits by type of plan, 2005
Type of Plan TOTAL Profit sharing and thrift-savings Stock bonus Target benefit Money purchase Annuity-403(b)(1) Custodial account-403(b)(7) IRAs or annuities (Code 408) Number of Plans 1/ Total Active Participants Participants (thousands) 2/ (thousands) 3/ 436,207 65,652 54,623 434,508 272 69 1,121 108 108 21 64,401 879 2 305 4 61
**/

Total Assets (millions) $2,395,792 2,328,776 51,877 65 12,579 37 2,457 1

Total Contributions (millions) 4/ $223,533 218,784 3,773 8 801 8 158 */

Total Benefits (millions) 5/ $189,822 184,626 4,277 7 678 1 234 0

53,634 696 1 237 4 50
**/

NOTE: Total Participant and Active Participant definitions have changed. See page 2. 1/ Excludes plans covering only one participant. 2/ 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. 3/ Active participants include any workers currently in employment covered by a plan and who are earning or retaining credited service under a plan. Active participants also include nonvested former employees who have not yet incurred a break in service. 4/ Includes both employer and employee contributions. 5/ Amounts shown include both benefits paid directly from trust funds and premium payments made by plans to insurance carriers. Amounts exclude benefits made directly by insurance carriers. */ Less than $500,000. **/ Less than 500 participants. SOURCE: Form 5500 series reports filed with the U.S. Department of Labor for plan years ending in 2005.

42

Table D4. Number of 401(k) Type Plans by number of participants and primary or supplemental status, 2005
401(k) is Only Plan Sponsored by Employer 436,207 14,433 111,377 117,308 79,333 54,464 34,307 11,934 5,995 3,874 1,556 795 457 270 106 409,448 13,773 106,060 112,779 74,819 51,182 31,308 10,183 4,772 2,783 972 447 224 108 39 Employer Sponsoring 401(k) Plan Also Sponsors Other Pension Plan(s) 26,759 660 5,317 4,529 4,514 3,281 2,999 1,752 1,223 1,091 585 348 233 162 66

Number of Participants

Total

Total None or not reported 2-9 10-24 25-49 50-99 100-249 250-499 500-999 1,000-2,499 2,500-4,999 5,000-9,999 10,000-19,999 20,000-49,999 50,000 or more

NOTE: Total Participant and Active Participant definitions have changed. See page 2. SOURCE: Form 5500 filings for plan years ending in 2005.

43

Table D5. Number of Active Participants in 401(k) Type Plans by number of participants and primary or supplemental status, 2005 (numbers in thousands)
401(k) is Only Plan Sponsored by Employer 54,623 530 1,564 2,305 3,174 4,407 3,475 3,504 4,991 4,530 4,544 5,131 6,986 9,482 35,399 506 1,502 2,168 2,978 3,991 2,949 2,783 3,559 2,847 2,597 2,593 2,953 3,974 Employer Sponsoring 401(k) Plan Also Sponsors Other Pension Plan(s) 19,224 25 62 137 197 416 525 721 1,433 1,683 1,946 2,539 4,033 5,507

Number of Participants

Total

Total 2-9 10-24 25-49 50-99 100-249 250-499 500-999 1,000-2,499 2,500-4,999 5,000-9,999 10,000-19,999 20,000-49,999 50,000 or more

NOTE: Total Participant and Active Participant definitions have changed. See page 2. SOURCE: Form 5500 filings for plan years ending in 2005.

44

TABLE D6. Number of 401(k) Type Plans and Active Participants by size of plan and extent of participant direction of investments, 2005
Participant Directs Participant Does Total Investment of Portion Not Direct Any Of Assets 1/ Investments Active Active Active Active Number of Number of Number of Number of Participants Participants Participants Participants Plans Plans Plans Plans (thousands) (thousands) (thousands) (thousands) Participant Directs All Investments
436,207 14,433 111,377 117,308 79,333 54,464 34,307 11,934 5,995 3,874 1,556 795 457 270 106 54,623 0 530 1,564 2,305 3,174 4,407 3,475 3,504 4,991 4,530 4,544 5,131 6,986 9,482 366,807 11,959 84,534 98,263 68,945 48,693 31,761 11,102 5,524 3,465 1,325 648 344 182 63 43,224 0 411 1,327 2,006 2,848 4,091 3,240 3,237 4,456 3,884 3,703 3,946 4,762 5,312 20,309 483 5,292 5,690 3,922 2,326 1,169 422 274 264 166 107 87 73 33 8,480 0 26 71 113 127 146 118 156 345 462 602 942 1,854 3,518 49,091 1,991 21,551 13,355 6,466 3,444 1,377 410 197 145 65 40 25 15 9 2,920 0 94 166 186 200 170 117 111 191 183 239 243 370 651

Number of Participants

Total None or not reported 2-9 10-24 25-49 50-99 100-249 250-499 500-999 1,000-2,499 2,500-4,999 5,000-9,999 10,000-19,999 20,000-49,999 50,000 or more

NOTE: Total Participant and Active Participant definitions have changed. See page 2. 1/ Generally, the portion would consist of employee contributions. SOURCE: Form 5500 filings for plan years ending in 2005.

45

TABLE D7. Balance Sheet of 401(k) Type Plans by extent of participant direction of investments, 2005
(amounts in millions)

Type of Asset or Liability

Total

Participant Directs Participant Directs Investment of All Investments Portion of Assets 1/

Participant Does Not Direct Any Investments

Partnership/joint venture interests Employer real property Real estate (exc. employer real property) Employer securities Participant loans Loans (other than to participants) Other investments 2/ TOTAL ASSETS TOTAL LIABILITIES NET ASSETS

$1,461 321 420 215,007 41,195 1,660 2,135,728 2,395,792 16,203 2,379,589

$840 17 190 77,469 30,565 602 1,518,897 1,628,580 3,932 1,624,648

$388 27 118 120,457 8,668 688 445,673 576,020 8,115 567,906

$233 277 112 17,081 1,962 369 171,158 191,191 4,156 187,035

1/ Generally, the portion would consist of employee contributions. 2/ This table summarizes assets that appear on both the Schedule H (for plans with 100 or more participants) and Schedule I (for plans with fewer than 100 participants). All asset items that appear on the more detailed Schedule H but not the Schedule I are grouped under "Other investments." SOURCE: Form 5500 filings for plan years ending in 2005.

46

TABLE D8. Income Statement of 401(k) Type Plans by extent of participant direction of investments, 2005
(amounts in millions)

Income and Expenses
INCOME Employer contributions Participant contributions Contributions from others (including rollovers) Noncash contributions All other income TOTAL INCOME EXPENSES Total benefit payments Corrective distributions Deemed distribution of participant loans Other of unspecified expenses TOTAL EXPENSES NET INCOME

Total

Participant Directs All Investments

Participant Directs Investment of Portion of Assets 1/
$12,601 24,869 1,391 541 31,378 70,780

Participant Does Not Direct Any Investments
$6,674 8,109 728 27 10,760 26,297

$70,285 138,528 14,076 642 146,292 369,825

$51,011 105,550 11,958 74 104,154 272,748

189,822 587 445 2,874 193,727 176,098

130,823 523 368 1,671 133,385 139,363

46,472 36 51 857 47,416 23,364

12,527 27 25 346 12,926 13,371

1/ Generally, the portion would consist of employee contributions. 2/ This table summarizes income and expenses that appear on both the Schedule H (for plans with 100 or more participants) and Schedule I (for plans with fewer than 100 participants). All income and expense items that appear on the more detailed Schedule H but not the Schedule I (e.g., Interest earnings, Dividends, Rents, and several line items reporting realized or unrealized gains/losses on investments) are grouped under "All other income" or "Other expenses." SOURCE: Form 5500 filings for plan years ending in 2005.

47

TABLE D9. Balance Sheet of 401(k) Type Plans with 100 or More Participants by extent of participant direction of investments, 2005
(amounts in millions)

Type of Asset or Liability ASSETS
Total noninterest-bearing cash Employer contrib. receivable Participant contrib. receivable Other receivables Interest-bearing cash U. S. Government securities Corporate debt instruments: Preferred Corporate debt instruments: All other Preferred stock Common stock Partnership/joint venture interests Real estate (exc. employer real property) Loans (other than to participants) Participant loans Assets in common/collective trusts Assets in pooled separate accounts

Total

Participant Directs Participant Directs Investment of Portion All Investments of Assets 1/
$2,108 10,505 1,502 3,267 25,618 4,652 792 3,891 180 22,311 652 78 495 27,766 133,932 70,708 $256 3,245 333 680 4,797 3,557 1,162 1,749 58 9,600 133 37 378 8,491 45,645 4,679

Participant Does Not Direct Any Investments
$247 923 117 477 3,778 1,274 212 788 49 4,728 117 40 44 1,774 8,942 2,594 (continued...)

$2,611 14,673 1,953 4,424 34,193 9,483 2,166 6,428 287 36,639 902 156 918 38,031 188,518 77,982

48

TABLE D9. Balance Sheet of 401(k) Type Plans with 100 or More Participants by extent of participant direction of investments, 2005
(amounts in millions)

Type of Asset or Liability
Assets in master trusts Assets in 103-12 investment entities Assets in registered investment comp. Assets in insurance co. general account Other general investments Employer securities Employer real property Buildings and other property used by plan Other or unspecified assets TOTAL ASSETS LIABILITIES Benefit claims payable Operating payables Acquisition indebtedness Other liabilities TOTAL LIABILITIES NET ASSETS

Total
$504,779 3,685 793,012 50,426 48,085 213,476 310 10 24,760 2,057,907 575 835 3,821 7,488 12,719 2,045,188

Participant Directs Participant Directs Investment of Portion All Investments of Assets 1/
$281,758 2,482 624,513 35,403 28,683 77,176 6 2 22,438 1,380,916 357 311 187 1,883 2,739 1,378,178 $204,738 1,182 114,668 11,346 10,592 119,757 27 2 1,201 548,316 152 396 3,257 2,431 6,236 542,081

Participant Does Not Direct Any Investments
$18,283 21 53,831 3,676 8,810 16,543 277 6 1,121 128,674 66 129 376 3,174 3,744 124,930

NOTE: Total Participant and Active Participant definitions have changed. See page 2. 1/ Generally, the portion would consist of employee contributions. SOURCE: Form 5500 filings for plan years ending in 2005.

49

Table D10. Income Statement of 401(k) Type Plans with 100 or More Participants by extent of participant direction of investments, 2005
(amounts in millions)

Income and Expenses INCOME
Contributions received or receivable from: Employers Participants Others (including rollovers) Noncash contributions Total contributions Interest earnings: Interest-bearing cash U. S. Government securities Corporate debt instruments Non-participant loans Participant loans Other or unspecified interest Total interest earnings Dividends: Preferred stock Common stock Total dividend income Rents Net gain (loss) on sale of assets Unrealized appreciation: Unrealized appreciation of real estate Other unrealized appreciation Total unrealized appreciation Net invest. gain from common/col. trusts Net invest. gain from pooled sep. accounts Net invest. gain from master trusts Net invest. gain from 103-12 invest. entities Net invest. gain from reg. invest. companies Other or unspecified income

Total

Participant Directs All Investments

Participant Directs Investment of Portion of Assets 1/

Participant Does Not Direct Any Investments

$54,422 114,660 10,435 603 180,121 2,604 345 250 65 1,772 3,530 8,565 374 8,337 8,711 26 -10,643 37 26,224 26,265 8,201 6,154 25,276 459 47,436 3,507

$40,047 85,777 8,931 59 134,815 1,242 158 128 39 1,312 2,350 5,228 84 4,488 4,572 5 -13,609 238 20,678 20,917 5,651 5,545 16,819 234 39,619 2,793

$11,357 23,377 1,201 541 36,475 798 117 97 22 376 888 2,298 281 3,180 3,461 3 2,337 -263 4,543 4,284 2,165 451 7,636 224 5,887 495

$3,018 5,506 303 4 8,831 564 70 25 4 84 292 1,039 9 669 678 17 629 62 1,002 1,064 384 157 821 1 1,929 220

TOTAL INCOME

304,076

222,590

65,716

15,770 (continued...)

50

Table D10. Income Statement of 401(k) Type Plans with 100 or More Participants by extent of participant direction of investments, 2005
(amounts in millions)

Income and Expenses EXPENSES
Benefit payments and payments to provide

Total

Participant Directs All Investments

Participant Directs Investment of Portion of Assets 1/

Participant Does Not Direct Any Investments

benefits:
Direct benefit payments Payments to insurance carriers for benefits Other or unspecified benefits Total benefit payments Interest expense Corrective distributions Deemed distribution of participant loans Administrative expenses: Professional fees Contract administrator fees Investment advisory and management fees Other or unspecified admin. expenses Total administrative expenses Unspecified expenses $159,315 69 1677 161,061 366 369 555 211 395 398 541 1,545 62 163,958 140,118 $105,664 64 1482 107,209 325 300 41 135 314 253 387 1,089 56 109,020 113,570 $43,753 3 123 43,880 32 49 442 64 60 85 117 327 3 44,733 20,983 $9,898 2 72 9,972 10 20 71 12 21 60 36 129 3 10,206 5,565

TOTAL EXPENSES NET INCOME

NOTE: Total Participant and Active Participant definitions have changed. See page 2. 1/ Generally, the portion would consist of employee contributions. SOURCE: Form 5500 filings for plan years ending in 2005.

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Table D11. Number of Employee Stock Ownership Plans (ESOPs), Total Participants, Active Participants, Assets, Contributions, and Benefits by type of plan, 2005
Number of Plans 1/ 6,881 2,218 2,714 3 92 1,855 Total Active Participants Participants (thousands) 2/ (thousands) 3/ 11,915 9,389 9,873 7,850 1,443 1,096 1 1 51 46 547 395 Total Assets (millions) $700,931 611,057 66,561 95 3,084 20,135 Total Total Benefits Contributions (millions) 5/ (millions) 4/ $43,507 $55,465 38,705 49,244 3,665 4,770 3 7 193 149 941 1,295

Type of Plan
TOTAL

Profit sharing and thrift-savings Stock bonus plans Target benefit plans Money purchase plans Other defined contribution plans

NOTE: Total Participant and Active Participant definitions have changed. See page 2. 1/ Excludes plans covering only one participant. 2/ 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. 3/ Active participants include any workers currently in employment covered by a plan and who are earning or retaining credited service under a plan. Active participants also include nonvested former employees who have not yet incurred a break in service. 4/ Includes both employer and employee contributions. 5/ Amounts shown include both benefits paid directly from trust funds and premium payments made by plans to insurance carriers. Amounts exclude benefits directly made by insurance carriers. SOURCE: Form 5500 filings for plan years ending in 2005.

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Table D12. Number of Employee Stock Ownership Plans (ESOPs), Total Participants, Active Participants, Assets, Contributions, and Benefits by type of ESOP, 2005
Type of Plan TOTAL Nonleveraged ESOPs Leveraged ESOPs Number of Plans Total Active Participants Participants (thousands) 2/ (thousands) 3/ 6,881 11,915 9,389 3,756 9,154 7,306 3,125 2,761 2,082 Total Assets (millions) Total Total Benefits Contributions (millions) 5/ (millions) 4/ $700,931 $43,507 $55,465 507,893 32,657 41,474 193,039 10,850 13,991

NOTE: Total Participant and Active Participant definitions have changed. See page 2. 1/ Excludes plans covering only one participant. 2/ 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. 3/ Active participants include any workers currently in employment covered by a plan and who are earning or retaining credited service under a plan. Active participants also include nonvested former employees who have not yet incurred a break in service. 4/ Includes both employer and employee contributions. 5/ Amounts shown include both benefits paid directly from trust funds and premium payments made by plans to insurance carriers. Amounts exclude benefits directly made by insurance carriers. SOURCE: Form 5500 filings for plan years ending in 2005.

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Table D13. Number of Employee Stock Ownership Plans (ESOPs) by number of participants and primary or supplemental status, 2005
ESOP is Only Plan Employer Sponsoring ESOP Sponsored by Plan Also Sponsors Another Employer Pension Plan(s) 3,130 3,752 215 163 444 69 480 398 587 732 423 478 553 761 157 410 106 220 54 163 48 104 19 81 18 71 16 66 8 36

Number of Participants Total None or not reported 2-9 10-24 25-49 50-99 100-249 250-499 500-999 1,000-2,499 2,500-4,999 5,000-9,999 10,000-19,999 20,000-49,999 50,000 or more

Total 6,881 378 513 878 1,319 902 1,314 567 326 217 153 100 89 82 44

NOTE: Total Participant and Active Participant definitions have changed. See page 2. SOURCE: Form 5500 filings for plan years ending in 2005.

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TABLE D14. Balance Sheet of Employee Stock Ownership Plans (ESOPs) with 100 or More Participants by leveraged status, 2005
(amounts in millions)

Type of Asset or Liability ASSETS
Total noninterest-bearing cash Employer contrib. receivable Participant contrib. receivable Other receivables Interest-bearing cash U. S. Government securities Corporate debt instruments: Preferred Corporate debt instruments: All other Preferred stock Common stock Partnership/joint venture interests Real estate (exc. employer real property) Loans (other than to participants) Participant loans Assets in common/collective trusts Assets in pooled separate accounts Assets in master trusts Assets in 103-12 investment entities Assets in registered investment comp. Assets in ins. co. general account Other general investments Employer securities Employer real property Buildings and other property used by plan Other or unspecified assets TOTAL ASSETS LIABILITIES Benefit claims payable Operating payables Acquisition indebtedness Other liabilities TOTAL LIABILITIES NET ASSETS

Total
$309 4,108 292 821 5,819 4,027 1,274 1,210 5 9,844 8 6 104 10,725 50,080 2,206 250,282 455 120,466 10,428 11,992 205,813 9 */ 344 690,629 305 564 8,305 6,597 15,772 674,857

Nonleveraged ESOPs
$230 3,446 239 613 5,036 2,191 418 585 3 7,278 7 6 102 8,694 36,665 1,948 198,630 */ 90,763 8,782 8,931 128,929 7 */ 168 503,670 152 46 1,965 997 3,160 500,510

Leveraged ESOPs
$79 662 53 208 783 1,836 857 626 2 2,566 2 */ 2 2,032 13,415 258 51,652 455 29,703 1,646 3,061 76,885 3 0 176 186,959 154 517 6,340 5,600 12,612 174,347

NOTE: Total Participant and Active Participant definitions have changed. See page 2. */ Less than $500,000. SOURCE: Form 5500 filings for plan years ending in 2005.

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Table D15. Income Statement of Employer Stock Ownership Plans (ESOPs) with 100 or More Participants by leveraged status, 2005
(amounts in millions)

Income and Expenses INCOME
Contributions received or receivable from: Employers Participants Others (including rollovers) Noncash contributions Total contributions Interest earnings: Interest-bearing cash U. S. Government securities Corporate debt instruments Non-participant loans Participant loans Other or unspecified interest Total interest earnings Dividends: Preferred stock Common stock Total dividend income Rents Net gain (loss) on sale of assets Unrealized appreciation: Unrealized appreciation of real estate Other unrealized appreciation Total unrealized appreciation

Total

Nonleveraged ESOPs

Leveraged ESOPs

$14,135 26,349 1,150 834 42,468 911 142 98 21 401 769 2,342 352 4,901 5,253 */ 2,852 316 8,921 9,237

$10,257 20,298 911 507 31,974 772 74 52 21 325 603 1,847 182 3,163 3,345 */ 2,378 83 3,849 3,932

$3,877 6,051 239 327 10,494 139 68 46 */ 77 166 496 170 1,738 1,908 */ 474 234 5,072 5,305 (continued...)

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Table D15. Income Statement of Employer Stock Ownership Plans (ESOPs) with 100 or More Participants by leveraged status, 2005
(amounts in millions)

Income and Expenses
Net inv. gain from common/col. trusts Net inv. gain from pooled sep. accounts Net inv. gain from master trusts Net inv. gain from 103-12 inv. entities Net inv. gain from reg. Inv. companies Other or unspecified income TOTAL INCOME EXPENSES Benefit payments and payments to provide benefits Direct benefit payments Payments to ins. carriers for benefits Other or unspecified benefits Total benefit payments Interest expense Corrective distributions Deemed distrib. of partic. loans Administrative expenses: Professional fees Contract administrator fees Investment advisory and management fees Other or unspecified admin. expenses Total administrative expenses Unspecified expenses TOTAL EXPENSES NET INCOME

Total
$2,249 260 12,415 28 5,902 738 83,744

Nonleveraged ESOPs
$1,604 135 10,587 15 4,752 368 60,937

Leveraged ESOPs
$644 125 1,828 13 1,150 370 22,808

52,890 1 278 53,168 18 63 1,053 63 36 81 145 325 18 54,646 29,099

39,492 1 49 39,541 9 56 146 36 27 59 101 224 2 39,977 20,960

13,398 */ 229 13,627 9 8 907 27 9 22 44 101 17 14,668 8,139

NOTE: Total Participant and Active Participant definitions have changed. See page 2. */ Less than $500,000. SOURCE: Form 5500 filings for plan years ending in 2005.

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TABLE D16. Number of Defined Contribution Plans, Participants, Active Participants, Assets, Contributions, and Benefits by 401(k) and ESOP status, 2005
401(k) / ESOP Status
TOTAL 401(k), not ESOP ESOP, not 401(k) 401(k) and ESOP Not 401(k), not ESOP

Number of Plans 1/
631,481 434,964 5,638 1,243 189,635

Total Active Participants Total Assets Participants (thousands) 3/ (millions) (thousands) 2/
75,481 55,641 1,904 10,011 7,924 62,355 46,669 1,434 7,954 6,297 $2,807,590 1,771,793 76,932 623,999 334,866

Total Contributions (millions) 4/
$248,788 183,761 3,735 39,772 21,520

Total Benefits (millions) 5/
$217,985 139,526 5,169 50,296 22,993

NOTE: Total Participant and Active Participant definitions have changed. See page 2. 1/ Excludes plans covering only one participant. 2/ 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. 3/ Active participants include any workers currently in employment covered by a plan and who are earning or retaining credited: service under a plan. Active participants also include nonvested former employees who have not yet incurred a break in service. 4/ Includes both employer and employee contributions. 5/ Amounts shown include both benefits paid directly from trust funds and premium payments made by plans to insurance carriers. Amounts exclude benefits paid directly by insurance carriers. SOURCE: Form 5500 filings for plan years ending in 2005.

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