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October 1997 Jan. Feb. Defined Contribution Plan Dominance Grows Across Sectors and Employer Sizes, While Mega Defined Benefit Plans Remain Strong: Where We Are and Where We Are Going by Kelly Olsen
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It is important to consult a financial advisor or professional to fully understand the benefits and implications of a defined contribution plan dominance and determine if it is suitable for your specific financial goals and circumstances.
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Defined contribution plan dominance refers to the situation where the majority of retirement plans offered by an employer are defined contribution plans, such as 401(k) or 403(b) plans, rather than defined benefit plans.
Employers who offer retirement plans to their employees are required to file defined contribution plan dominance if the majority of their plans fall under the defined contribution category.
To fill out the defined contribution plan dominance, employers need to gather information about all the retirement plans they offer and determine the category (defined contribution or defined benefit) each plan falls under. They can then calculate the percentage of plans that are defined contribution plans and report this information.
The purpose of defined contribution plan dominance is to provide transparency and data regarding the prevalence of defined contribution plans within an employer's retirement plan offerings.
The information that must be reported on defined contribution plan dominance includes the total number of retirement plans offered, the number and percentage of plans that are defined contribution plans, and any additional relevant details as required by regulatory authorities.
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Relevant keywords

Washington Pennsylvania 1997 EBRI 1993 distributions ERISA preretirement IRC PBGC FERS nondiscrimination Yakoboski 1980s Bodie VanDerhei Ippolito OBRA portability Olsen unionization Databook employmentbased Paternalistic unionized deferrals CSRS Hewitt Zv

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