Pension Integration:

How Large Defined Benefit Plans Coordinate Benefits With Social Security

HRD-86-118BR: Published: Jul 21, 1986. Publicly Released: Jul 21, 1986.

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Pursuant to a congressional request, GAO provided information on how often individuals' company pension benefits are coordinated with social security benefits, or integrated.

GAO found that: (1) changing integration rules could affect many workers and require many employers to modify plan provisions; (2) over 50 percent of large defined-benefit plans coordinate their benefits with social security benefits; and (3) over 50 percent of members of defined-benefit plans belonged to integrated plans. GAO also found that, of the large defined benefit plans, 34 percent used the offset method, 22 percent were step-rate plans, and 1 percent used the pure excess method.

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