[20211227]IF12007_私营部门养老金计划从固定收益（DB）向固定缴款（DC）转变的视觉描述.pdf

https:/crsreports.congress.gov December 27, 2021A Visual Depiction of the Shift from Defined Benefit (DB) to Defined Contribution (DC) Pension Plans in the Private SectorBackground One of the notable trends in the U.S. retirement system over the past five decades is that private-sector employees have become less likely to be covered by defined benefit (DB) pension plans and more likely to be covered by defined contribution (DC) pension plans. Among all private-sector workers, 68% had access to either a DB or DC plan (or both) in 2021. Among these workers, 15% had access to a DB plan, 65% had access to a DC plan, and some had access to both. In DB plans (sometimes referred to as traditional pension plans), participants receive benefits in retirement based on a formula that typically uses either (1) a combination of the workers length of service, an accrual rate, and the average of a certain number of final years salary or (2) a flat-dollar amount and the number of months or years the worker participated in the plan. The benefit is usually paid as a monthly benefit in retirement for the life of the participant and spouse, if married. Some DB plans allow participants to take the bene